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TMI Blog1990 (7) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (in short "the Entry Tax Act"), at the instance of the assessee, the Tribunal has referred the following question of law for our opinion: "Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that brown paper (craft paper) which was mentioned in the sales tax registration certificate as raw material was subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contention of the assessee that the brown paper was liable to be taxed as raw material, because it was so mentioned in the registration certificate. Further appeal before the Tribunal was also dismissed. The assessee, thereafter, made an application for making a reference. Accordingly, the aforesaid question of law has been referred to this Court by the Tribunal. 3.. Having heard the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de brown paper or craft paper as packing material before October 1, 1978. By Notification dated October 1, 1978, brown paper (craft paper) was notified as goods included within the definition of "packing material". As the specification of goods as "containers and packing material" given at Serial No. 15 of Part IV of Schedule II to the Sales Tax Act was not exhaustive but only illustrative in natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the assessee that if brown paper was treated as packing material, it was liable to be taxed as packing material at the rate of 1 per cent but it was subjected to tax at the rate of 2 per cent by treating it as residuary goods. Accordingly it was argued that if the brown paper was held to be liable to entry tax as packing material, the rate of entry tax shall be required to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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