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TMI Blog1995 (3) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 44(1) of the M.P. General Sales Tax Act, 1958. English rendering of the question will be as follows: "Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that bamboo crates are covered by entry 15, Part IV of Schedule II of the M.P. General Sales Tax Act, 1958, prior to October 1, 1978?" 2.. Assessee is a registered dealer. He purchases b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , when a notification was issued specifying "bamboo khanchas" as containers or packing materials. 3.. Entry 6 of Part IV of Schedule II, as it stood prior to 1978 till it was amended by Amending Act No. 25 of 1978, reads as follows: "6. Goods for use as containers and packing material, that is to say(1) gunny bags and hessian; (ii) jute twine; (iii) cardboard boxes and cartons; (iv) empt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing materials, that is to say(i) gunny bags and hessian; (ii) jute twine; (iii) cardboard boxes and cartons; (iv) empty tins and empty barrels; (v) wooden boxes (khokas) and tin boxes; (vi) empty bottles and corks; (vii) polythene packing materials; (viii) paper labels; (ix) tin seals; (x) paper bags; (xi) wooden reels and frames; (xii) paper cones; (xiii) such other good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials. There can be no doubt that entry 15 is intended to be exhaustive and not merely illustrative. This view finds support from the decision of the Supreme Court in Sait Rikhaji Furtarnal v. State of Andhra Pradesh [1992] 85 STC 1; (1991) Supp. 1 SCC 202, relying on the earlier decision in State of Tamil Nadu v. Pyare Lal Malhotra [1976] 37 STC 319. 5.. The position could not be different prior ..... X X X X Extracts X X X X X X X X Extracts X X X X
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