9911796707
TMI Blog2016 (4) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... the present matter is about imposition of the tax on the packing material used for packing the clothes. 2. The relevant portion of the impugned order dated 29th July, 2005 is quoted herein below for ready reference:- "6. This section goes to show that the rate of tax on packing material will depend upon the rate of tax on the goods sold. If the tax to be charged is 16% on the goods sold then the tax on the cost of the packing material will also be 16%. Similarly if no tax is payable on the goods being packed then no tax shall be chargeable on the packing material also. This legal position is clear from the above provisions and from the judgment of the Supreme Court is is reported in 1998 Sales Tax Cases Page 598 (Premier Breweries Vs. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88/2006, decided on 19.02.2013 in which, this Court, while following the earlier decision of the coordinate Bench of this Court at Jaipur Bench, Jaipur in the case of Assistant Commissioner, Commercial Taxes Department Vs. Teletube Electronic Ltd., Sales Tax Revision Petition No.864/1999, decided on 26.04.2002, had proceeded to dismiss the revision petition (No. 288/2006) filed by the petitioner-Revenue. 4. The relevant portion of the findings in the aforesaid case of Assistant Commissioner, Commercial Taxes Department Vs. Teletube Electronic Ltd. (supra) is also quoted herein under for ready reference:- "4. In the aforesaid case, the court has held that unless the Revenue authorities decide as a fact that sale of packing material has ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds packed therein for a price must be shown to exist and if it is transferred under compulsion without there being a voluntary agreement, it must be shown that the transfer is of packing material independent of it. 6. In view of the aforesaid judgment of this Court, the revision must fail as in the present case a tax has been levied only by invoking the last proviso to Sub-section (1) of Section 5 without establishing the fact necessary for establishing the sale of packing material independent of the sale of the principal commodity. Accordingly, this revision fails and is hereby dismissed." 4. Having heard the learned counsels for the parties and upon perusal of the material available on record, including the judgments cited at bar, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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