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TMI Blog2021 (5) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... arately sold and paid for by the FCI, the question framed by this Court is required to be answered in favour of the Department by holding that in the facts and circumstances of the case, the gunny bags sold along with the rice to the FCI is exigible to tax @ 8% as held by the Tribunal. Revision petition dismissed. - STREV No.80 of 2006 - - - Dated:- 19-4-2021 - CHIEF JUSTICE DR. S. MURALIDHAR AND CHIEF JUSTICE B. P. ROUTRAY Petitioner Ms. Kajal Sahoo, Advocate Opposite Party Mr. Sunil Mishra, Additional Standing Counsel ORDER 1. This matter is taken up by video conferencing mode. 2. While admitting this revision petition on 5th February 2007, the following question of law was framed by this Court: Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of said sale had to be at the rate applicable to jute product . 5. On this issue, the Petitioner-assessee succeeded in its appeal before the Assistant Commissioner of Sales Tax (ACST), Sambalpur Range, who by an order dated 19th January 1995, held that the rate at which sales tax had to be levied and collected on the sale of the aforementioned jute bag could not be separate from that applicable to the sale of rice itself. 6. Aggrieved by the above decision of the ACST, the Department went in appeal before the Tribunal which allowed it by the impugned order dated 27th September, 2006. 7. Ms. Kajal Sahoo, learned counsel appearing for the Petitioner, seeks to place reliance on the decisions in State of Orissa v. Habib Rahimtul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds on the contract between the parties. The fact that the packing is of insignificant value in relation to the value of the contents may imply that there was no intention to sell the packing but where any packing material is of significant value it may imply an intention to sell the packing materials. In a case where the packing material is an independent commodity and the packing material as well as the contents are sold independently, the packing material is liable to tax on it own footing Whether a transaction for sale of packing material is an independent transaction will depend upon several factors some of them being: 1. The packing material is commodity having its own identity and is separately classified in the Schedule. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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