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TMI Blog2014 (7) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Act - Held that:- crockery items manufactured by the petitioner need to be packed in durable packing to ensure that they withstand and survive the rigours of transportation. It is also not in dispute that polythene bags, tissue papers and corrugated boxes, etc., are purchased by the petitioner after paying sales tax for packing of its products. Section 15A deals with "reduction or refund of tax in certain cases". The last two lines of this Explanation have been underlined to emphasize the significance thereof. There does not remain any doubt that packing material used for packing of manufactured goods has also been included in the term the goods used in manufacture on the same terms as raw material, processing material, fuel or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue paper. Such packing is necessary to avoid wear and tear in transit and to make the product marketable. The invoice which is raised by the petitioner for sale of such crockery, contains a foot-note to the effect that our rates are inclusive of packing material costs . Polythene bags, tissue papers, corrugated boxes and other packing material are purchased by the petitioner after paying sales tax from a dealer who was being granted rebate of sales tax paid, by the assessing authority, i.e., respondent No. 4. However, pursuant to suo motu order dated September 12, 1988, respondent No. 3 issued notice to the petitioner on September 29, 1989 exercising powers of revision under section 40 of the Act. This action of the revisional authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad was revised, was challenged by the petitioner before the Sales Tax Tribunal, Haryana. The plea of the petitioner did not find favour with the Tribunal and vide common order of December 6, 1994 affirming the order of the revisional authority, claim of the petitioner-assessee seeking rebate on sales tax on purchase of packing material for the assessment year 1985-86 was rejected. However, levy of interest imposed under sections 25(5) and 47 of the Act for the year 1987-88 was quashed, while maintaining levy of tax. We have heard counsel for the parties while going through the paper book. The stand of the assessee in these petitions is that packaging material such as corrugated boxes, etc., and other material for packing of crockery i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow: 24. In calculating the taxable turnover, a dealer may deduct from his gross turnover,- (a) to (i) . . . (j) the purchase value of goods which have been subject to tax at the first stage under section 18 of the Act, used by him in the manufacture of goods other than those specified in the schedule 8, or purposes specified in section 24 of the Act: Once the goods used in manufacturing had suffered payment of tax at first stage and the dealer had appended ST forms claiming deduction with its return for the relevant assessment year, then in terms of rule 24(j), the dealer is entitled to rebate. Affirming the order dated November 28, 1994 of the revisional authority, the Tribunal vide the impugned order had observed as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion recorded by the Tribunal and others authorities null and void. It is worth notice that neither any reply to this Civil Misc. application of the assessee was furnished nor there was any denial of such amendment brought about in the principal Act. The provision of the amending Act reads as follows: In section 15A of the Principal Act, the following Explanation shall be added and shall be deemed to have been added with effect from May 27, 1971, namely: Explanation.-For the purpose of this section goods used in manufacture shall be goods by a dealer as raw materials, processing materials, tools, stores, spare parts, accessories, fuel or lubricants, in the manufacture or processing of goods for sale and shall include containers and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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