1991 (3) TMI 383

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..... which themselves were not taxable, can be subjected to tax? The respondents were dealers in coconuts and gunny bags and they were assessed to tax under the Central Sales Tax Act, 1956, for the assessment year 1978-79. Treating the gunny bags used for sale and delivery of coconuts as packing materials sold, they were subjected to assessment on the value of the packing materials used. The said cours .....

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..... nt Pleader appearing for the Revenue contends that the packing materials in respect of goods sold in the course of inter-State trade and commerce, were exempted when specified and charged for separately without including them in the price of goods sold by virtue of G.O. Ms. No. 3921, Revenue, dated September 1, 1960 and inasmuch as the said exemption was withdrawn by the cancelling of the said not .....

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..... the said order of withdrawal has been published in the Tamil Nadu Government Gazette dated January 30, 1974 and consequently it cannot be legitimately claimed that packing materials used for goods sold in the course of inter-State trade and commerce when the packing charges are specified and charged for separately can be said to be eligible for exemption. Further, we are unable to subscribe to th .....

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