1976 (2) TMI 87

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....on Litho Works, Sivakasi against the order of the AAC (Commercial Taxes), Ramanathapuram at Virudhunagar refusing exemption on Rs. 23,358.55 towards packing charges separately collected for the asst. yr. 1969-70 under the CST Act, 1956. 2. The appellants reported a total and taxable turnover of Rs. 23,15,974.49 assessable under CSales Act for the year 1969-70. The Assessing Officer checked thei....

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....lowed the exemption. The assessment year under appeal (i.e. 1969-70) falls between 1960 and 1974 during which period, the relevant notification exempting packing charges from tax liability under the CST Act was in force. We agree with the learned Authorised Representative that the Government Order exempting packing charges was in force at the time of determining the impugned assessment. The appell....