9911796707
TMI Blog2008 (2) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... can be justified when there was no mens rea on the part of the appellantdealer? Held that:- A perusal of the order of the Tribunal would show that the Tribunal has given a finding of fact to the effect that the assessee was dealing in Silair air-bubble film which is a packing material. For arriving at this conclusion, the Tribunal has relied upon the fact that the said item has been classified under chapter 39.23 as packing material under the Central Excise Tariff Act, 1985 and even the said classification under the Central Excise Tariff Act, 1985 has been upheld by the Tribunal in the case of Collector of Central Excise, Bombay v. Tender Care International [1998 (9) TMI 163 - CEGAT, NEW DELHI] and the said classification has never been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brief facts of the case are that the appellant is a registered dealer under the sales tax laws and is engaged in the business of packing material, ice, etc. The appellant filed four requisite returns under the Punjab General Sales Tax Act, 1948 for the assessment year 2002-03. Not satisfied with the returns filed by the dealer-assessee, a notice under section 11(2) of the Act was issued for framing assessment. In response to the said notice, the assessee along with his advocate appeared and also produced account books from time to time. During the scrutiny of purchase bills it was found that the assessee-appellant has purchased packing material, i.e., Silair airbubble film from M/s. The Supreme Industries Ltd., Gwalior (MP). The assessee w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiala before the Sales Tax Tribunal, Punjab, Chandigarh. The Tribunal vide impugned order dated November 28, 2005 dismissed the appeal filed by the appellant while holding that the goods sold by the appellant, i.e., silair air-bubble film was a packing material and the same was taxable at the first stage at the rate of four per cent. We have heard learned counsel for the parties and perused the record. A perusal of the order of the Tribunal would show that the Tribunal has given a finding of fact to the effect that the assessee was dealing in Silair air-bubble film which is a packing material. For arriving at this conclusion, the Tribunal has relied upon the fact that the said item has been classified under chapter 39.23 as packing mater ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
