Packing charges exemption under sales tax law remained available despite the amended turnover provision.

Packing charges separately collected by the assessee were not includible in taxable turnover under the Central Sales Tax Act because the relevant Government Order exempting such charges was in force for the assessment year. The amended section 8A did not override the exemption available under section 8(5), so denying the exclusion was unsustainable. The analysis also aligned with earlier decisions granting the same relief on identical facts, and the assessee was entitled to exemption.

---

---

Issues: Whether packing charges separately collected by the assessee were exempt from inclusion in the taxable turnover under the Central Sales Tax Act, 1956 in view of the relevant Government Order and the amended section 8A.

Analysis: The assessment year in question fell within the period when G.O. 3874, Revenue, dated 26th Sept., 1960 exempting packing charges was in force. The amended section 8A did not displace the exemption available under section 8(5), and the exclusion of the packing charges from exemption was therefore unsustainable. The assessment was also consistent with earlier decisions allowing the same relief on identical facts.

Conclusion: The packing charges were not liable to be included in the taxable turnover, and the assessee was entitled to the exemption.

---