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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 ..... Act (in short, "the Act") and for recovery of tax in respect of assessment years 1985-86 and 1987-88. As these writ petitions involve common questions of fact and law, they are being taken up together for adjudication. Facts have been taken from CWP No. 10393 of 1995. The petitioner-company is a manufacturer of melamine crockery which is packed in corrugated boxes, polythene bags and tissue 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 purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of the petitioner and denied benefit of rebate of sales tax, as was granted by the Assessing Authority and rather sought to levy interest under the Act. The order dated October 5, 1992 passed by the revisional authority, vide which orders dated August 12, 1988 for the assessment year 1985-86 and of January 15, 1992 for the assessment year 1987-88 of the assessing authority Faridabad 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 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. At this stage, reference to rule 24 (j) of the Rules, as it then existed, for ready reference is appended as below: "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 us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drastic changes came about in the Principal Act, i.e., the Haryana General Sales Tax Act. By way of C.M. No. 21305 of 2000 moved in this writ petition, it has been brought out that by Act No. 7 of 1996 dated March 27, 1996, application with retrospective effect from May 27, 1971, an Explanation has been added which in essence renders the restrictive opinion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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