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TMI Blog2016 (4) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... OTHARI, J. For The Petitoner : Mr. Vinit Kumar Mathur, Mr. Dinesh Kumar Godara, Mr. Falgun Buch For The Respondent : Mr. Arpit Gupta on behalf of Mr. Ramit Mehta BY THE COURT: (Oral) 1. The present Sales Tax Revision Petitions have filed by the petitioner-Revenue against the order dated 29th July, 2005 passed by the learned Rajasthan Tax Board, Ajmer in different appeals of the petitioner-Revenue which were dismissed by the learned Tax Board. The dispute in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed which are hereby dismissed. sd/- (G.S. HORA) Member 3. Today, both the learned counsels for the parties submit that the controversy involved in the present cases relating to the imposition of tax on the packing material is covered by the decision of the co-ordinate Bench of this Court in the case Commercial Taxes Officer, Anti Evasion, Bhilwara Vs. M/s Suzuki Textiles Ltd., Village Gudda, Post Office- Mandal, District Bhilwara, S.B. Civil (Sales Tax) Revision Petition No. 288/2006, 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 Elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. It has to be established as a fact before invoking rates to be applied under last proviso to Section 5(1) of the Act or proviso thereto that there is a sale of the commodity sought to be taxed in accordance with the wellestablished norms and one of such norms in all circumstances is the transfer of property in goods whether the principal or packing material must be for a consideration referred to such commodity alone. The intendment of the parties to transfer the property in packing material independent of goods 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 vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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