https://www.taxtmi.com/caselaws?id=155703 Reassessment based on a higher general sales tax rate was invalid where binding precedent had already settled that waterproof paper used as packing material fell within the specific packing-material entry and was taxable at 4%, not 8%, under the Rajasthan Sales Tax Act. PVC sheets used as packing material were also treated as covered by the relevant plastic packing-material entry and taxable at the applicable 4% rate for the period. As the assessee's 1981-82 assessment had proceeded on that basis, the reassessment notice, reassessment order and demand notice were quashed as unsustainable. en-us Mon, 05 Dec 1988 00:00:00 +0530 Fri, 06 Sep 2013 17:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155703 Reassessment based on a higher general sales tax rate was invalid where binding precedent had already settled that waterproof paper used as packing material fell within the specific packing-material entry and was taxable at 4%, not 8%, under the Rajasthan Sales Tax Act. PVC sheets used as packing material were also treated as covered by the relevant plastic packing-material entry and taxable at the applicable 4% rate for the period. As the assessee's 1981-82 assessment had proceeded on that basis, the reassessment notice, reassessment order and demand notice were quashed as unsustainable. Case-Laws VAT and Sales Tax Mon, 05 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155703