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TMI Blog1992 (1) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals), Commercial Taxes, Jaipur, dated June 30, 1977. The brief relevant facts of the case are that the petitioner deals in glassine paper and greaseproof paper. The Commercial Taxes Officer while assessing the petitioner in the years 1972-73 and 1973-74, imposed tax at the rate of 7 per cent on the glassine paper and greaseproof paper. The petitioner filed an appeal which was allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent. Against this order of the Tribunal, the assessee has come in revision. I have heard learned counsel for the parties. Mr. Mathur, counsel for the assessee argued that prior to the notification dated March 23, 1983, the Government issued Notification No. F.5(21)FD(CT)/ 71-3, dated March 27, 1971, which reads as below: "S.O. 248.-In exercise of the powers conferred by section 5 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the petitioner sold are mainly used for packing purposes and as such these items are covered under the definition of "packing material" and as such the petitioner is liable to pay tax only at the rate of 3 per cent as provided under the aforesaid notification. On the other hand, Mr. Bapna argued that glassine paper and greaseproof paper cannot be included in "packing material". His argume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y way. Consequently, I allow the revision, set aside the order passed by the Rajasthan Sales Tax Tribunal and confirm the order of the Deputy Commissioner (Appeals), Commercial Taxes, Jaipur, and hold that the glassine paper and greaseproof paper are packing material and are liable to be taxed at concessional rate of 3 per cent. Both the parties shall bear their own costs. Petition allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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