2015 (3) TMI 1438

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..... K SARAF, MS. N HAWELIA, MR. D BARUAH For the Respondent :  MR. R DUBEY, SC, F.DEPTT (K Sreedhar Rao, CJ (Acting) The petitioner imports packing material, namely, lamination pouch, a specified good under Entry 45 of the Schedule. The tea is put in the packing material, lamination pouch, and sold in the State of Assam and the same packets are also sold outside the State in the course of in .....

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..... price, which inferably includes the cost of packing material and the contents and the product is sold in a packing condition VAT is collected on the sale price; therefore, when the VAT is paid on such product, which includes the packing material and the packing material being the one of the specified goods as Entry 45, question of levy of entry tax on the packing material does not appear to be cor .....

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