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    <title>2016 (4) TMI 137 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court dismissed the Sales Tax Revision Petitions filed by the petitioner-Revenue against the imposition of tax on packing material used for clothes. The court held that unless it is proven that the sale of packing material occurred independently of the principal material, no tax can be levied. As the tax in this case was imposed without establishing the sale of packing material independently, the court concluded that the packing material used for clothes should not be subject to tax, leading to the dismissal of the appeals.</description>
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    <pubDate>Thu, 28 Jan 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=326023</link>
      <description>The High Court dismissed the Sales Tax Revision Petitions filed by the petitioner-Revenue against the imposition of tax on packing material used for clothes. The court held that unless it is proven that the sale of packing material occurred independently of the principal material, no tax can be levied. As the tax in this case was imposed without establishing the sale of packing material independently, the court concluded that the packing material used for clothes should not be subject to tax, leading to the dismissal of the appeals.</description>
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      <pubDate>Thu, 28 Jan 2016 00:00:00 +0530</pubDate>
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