2014 (12) TMI 1422

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..... ed counsel for the revenue and Sri Rakesh Ranjan Agarwal assisted by Sri Suyash Agarwal, learned counsel for the opposite party. By means of this revision, the applicant is assailing the order dated 26.08.2014 passed by the Commercial Tax Tribunal, Bench-II, Ghaziabad in Second Appeal Nos. 979/14, 980/14, 981/14 and 982/14 for the assessment year 2013-14. The opposite party/dealer is carrying on .....

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..... ssee for the packaging purposes or for manufacturing of laminated sheets. The Tribunal was of the opinion that absorbent paper/craft paper was used as a raw material for the manufacture of laminated sheet and not for the purpose of writing, printing or packing, and hence it is not covered under the notification, therefore, the assessee was not liable to entry tax. Learned counsel for the applica .....

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..... t is only the goods specified in the Schedule as notified by the State Government is leviable with entry tax. The goods as specified in the notification inter alia provides for paper for packing purpose. A finding of fact has been recorded by the Tribunal that the dealer is manufacturer of laminated sheets using craft paper as raw material and not for packaging purposes. The finding of fact stan .....

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