2008 (7) TMI 911

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..... e revisions relate to the assessment year 1993-94, 1994-95 and 199596. The dealer-opposite party is a rice miller and carries on the business of manufacture and sale of rice. The acceptance of the account books is not in question. In the memo of revision the following questions of law have been sought to be raised: (i) Whether, on the facts and in the circumstances of the case, the Trade Tax Tr .....

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..... purchased within the State of U.P. and was sold along with the sale of rice. The value of the packing material was not charged separately from the purchasers. Since the dealer-opposite party has not realised the price of packing material from the customers in view of section 3AB of the U.P. Trade Tax Act, 1948 the order of the Tribunal holding that no tax is payable on packing material is perfectl .....

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