2003 (12) TMI 597

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..... petitions have been filed to review the orders of this Special Tribunal passed in O.P. Nos. 569 and 649 of 2003 dated September 23, 2003 and to amend the same in the light of the materials produced that the paper tubes and cones are packing materials. 2.. I heard the arguments of both the sides and perused the connected records. The learned counsel for the petitioners argued that the dispute in t .....

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..... arn on the cones and tubes are referred to as packaging and the wound yarn with such paper cones and tubes are called as packages. The learned counsel also relied on the judgment of the High Court of Rajasthan in the case of Udaipur Distillery Co. Ltd. v. Rajasthan Taxation Tribunal reported in [2003] 132 STC 489 at 496. To a notice issued to the respondents, the learned Senior Standing Counsel ap .....

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..... of sale, I have no hesitation to apply the said decision to the present cases also. Therefore, following the decision in Udaipur Reported at page 365 supra. Distillery Co. Ltd. v. Rajasthan Taxation Tribunal [2003] 132 STC 489, I hold that the observations and classification of the product, paper cones and tubes in the order under review, as falling under the caption "any goods" used in connection .....

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