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TMI Blog2011 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Additional C.S.C. for the State/revisionist and Sri Mohit Maulekhi, the learned counsel for the respondent-assessee. These two revisions involve the same question of law and are being decided together. For facility, the facts of TTR No. 10 of 2008 is being taken into consideration. This revision is against the proceedings for the assessment year 1993-94 initiated under section 10A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d penalty. The authority held that shrink wrapping film was different from plastic packing. The assessee, being aggrieved by the said order, preferred an appeal which was dismissed, against which the assessee preferred a second appeal under section 10(2) of the Act before the Tribunal. The Tribunal, by its order dated May 8, 2007, allowed the appeal and quashed the order of penalty imposed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent? Having heard the learned counsel for the parties, the court finds that the registration certificate given to the assessee under the Central Sales Tax Act indicated a list of packing material which he could purchase at concessional rate of tax. Amongst other items, at serial No. 4 plastic packing and at serial No. 13, wrapper was indicated as the item which the assessee could pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ece of paper or other material used for wrapping something, especially something sold or for sale . Consequently, the court finds that the term wrapper used in the registration certificate has a wide connotation. The court further finds that the assessee had produced a sample before the Tribunal indicating the shrink wrapping film that was used to wrap the glass bottle which they were manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommitted a manifest error in imposing penalty and the same was rightly set aside by the Tribunal. In the light of the aforesaid, the Tribunal was justified in setting aside the order of the first appellate court passed by the Joint Commissioner (Appeals) as well as the order passed by the assessing authority, Commissioner, Sales Tax. The Tribunal was also justified in holding that shrink wrappi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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