https://www.taxtmi.com/caselaws?id=158583 The Court upheld the relief granted by the Appellate Assistant Commissioner, dismissing the State's enhancement petition seeking restoration of the assessing officer's order. It found the transactions with Rajamani Trading Corporation to be genuine second sales, not taxable in the hands of the assessee. The Court also ruled that the packing materials were taxable under the relevant rule, and purchases from Rajamani Trading Corporation were legitimate. The State's challenge to the dismissal of the enhancement petition was rejected as the Court deemed the transactions as legitimate, resulting in the dismissal of the petition and allowance of one revision. en-us Wed, 26 Apr 1995 00:00:00 +0530 Thu, 31 Oct 2013 15:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158583 The Court upheld the relief granted by the Appellate Assistant Commissioner, dismissing the State's enhancement petition seeking restoration of the assessing officer's order. It found the transactions with Rajamani Trading Corporation to be genuine second sales, not taxable in the hands of the assessee. The Court also ruled that the packing materials were taxable under the relevant rule, and purchases from Rajamani Trading Corporation were legitimate. The State's challenge to the dismissal of the enhancement petition was rejected as the Court deemed the transactions as legitimate, resulting in the dismissal of the petition and allowance of one revision. Case-Laws VAT and Sales Tax Wed, 26 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158583