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TMI Blog2013 (9) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... t of packing materials. It is required to be noted at this stage that by the impugned judgment and order, the Tribunal has held that inspection/ performance charges shall not form part of sale price and the respondentassessee shall be entitled to stay in respect of packing materials. It is true that we have admitted the main appeal on the substantial questions of law, however, staying further implementation and operation of the impugned order and consequently permitting the assessing authority to pass the order of assessment treating the inspection/performance charges forming part of sale price, would tantamount to allowing the appeal at the admission stage - while rejecting the present application for stay on the decision of the Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Tribunal, it appears that the Tribunal has quashed and set aside the levy of sales tax on performance/inspection charges of ₹ 3,71,992 and has allowed set-off in favour of the respondentassessee under rule 44 in respect of packing material. By the impugned judgment and order, the Tribunal has held that performance/inspection charges before/while selling the goods shall not form part of the sale price and, therefore, the same is required to be deducted from the total sale price. By the impugned judgment and order the Tribunal has also held that with respect to packing material the respondent-assessee shall be entitled to set-off under rule 44. Shri Jaimin Gandhi, learned Additional Government Pleader, has vehemently submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e price and may deny set-off under rule 44 in respect of packing materials. It is required to be noted at this stage that by the impugned judgment and order, the Tribunal has held that inspection/ performance charges shall not form part of sale price and the respondentassessee shall be entitled to stay in respect of packing materials. It is true that we have admitted the main appeal on the substantial questions of law, however, staying further implementation and operation of the impugned order and consequently permitting the assessing authority to pass the order of assessment treating the inspection/performance charges forming part of sale price, would tantamount to allowing the appeal at the admission stage. The aforesaid is not permissibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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