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<h1>Sales Tax Exemption: Packing Material Sales Not Taxable</h1> <h3>Commercial Taxes Officer Versus Venus Paints</h3> The High Court of Rajasthan held that a unit eligible for sales tax exemption under the Incentive Scheme, 1989, is not liable to pay tax on the sale of ... - The High Court of Rajasthan held that a unit eligible for sales tax exemption under the Incentive Scheme, 1989, is not liable to pay tax on the sale of packing material in which the goods manufactured by the unit are packed. The court cited previous decisions to support this ruling. The revision petition by the Revenue was dismissed.