The HC upheld the Tribunal's finding that the appellant engaged...

The HC upheld the Tribunal's finding that the appellant engaged in an independent sale of HDPE bags used for packing cement, distinct from the sale of cement itself. The Tribunal's conclusion, supported by ample documentary evidence and audited accounts, established that the packing material retained a separate identity, was capable of reuse, and was traded independently. The Revenue failed to discharge its burden to prove otherwise. Consequently, the Tribunal correctly applied established legal principles, rejecting the Revenue's claim for sales tax at the cement rate on the packing material. The question of whether Section 15A of the Bombay Sales Tax Act is a charging provision or merely declaratory was rendered academic and left unanswered. The references were accordingly dismissed.

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