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TMI Blog2007 (11) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... g with the jewellery. That could only have been so if the jeweller who was selling ornaments was selling the jewellery boxes along with the ornaments. In the absence of any evidence to establish this fact that the packing material, i.e., the alleged jewellery boxes were being sold with the jewellery, it was not justified on the part of the Tribunal to come to the conclusion that in this case the benefit of section 3AB could have been given to the assessee. Therefore, the conclusion of the Tribunal on both counts is bad and not justified. There is no finding whatsoever on record that the plastic boxes were the packing material which was being sold along with the jewellery. Therefore, hold that the order of the Tribunal is bad and not just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imit. It was the contention of the dealer that he did not have a factory and was producing plastic boxes on job-work basis. A survey was conducted on July 24, 1998 where three workers were found manufacturing plastic boxes on a moulding machine. The dealer admitted that it was paying the alleged job-workers Rs. 1,500 p.m., but did not declare any expenses for electricity, wages, etc. The assessing authority assessed the material on record, rejected the account books of the dealer and assessed him to tax to the extent of Rs. 28,000 on a turnover of Rs. 2,80,000 at the rate of 10 per cent by passing the order dated February 20, 2001. Being aggrieved by the order passed by the assessing authority, the dealer preferred the first appeal un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant notifications with regard to the ornaments under section 3AB of the U.P. Trade Tax Act. Insofar as the relevant notifications are concerned the entry is only with regard to ornaments made of gold and silver and does not extend to packing material. The provisions of section 3AB are applicable only in cases where goods are sold along with the packing material. In the present case, there is no evidence to establish that the so-called jewellery boxes which were actually plastic boxes were being sold along with the jewellery. That could only have been so if the jeweller who was selling ornaments was selling the jewellery boxes along with the ornaments. In the absence of any evidence to establish this fact that the packing mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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