1970 (1) TMI 64

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Full Text of the Document

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....petitioner is entitled to the deduction of the cost of packing materials by virtue of rule 6(4)(f)(ii) of the Mysore Sales Tax Rules, 1957. The assessment is under the Central Sales Tax Act and the transaction is one relating to inter-State trade. The assessment relates to the period 18th October, 1963 to 4th November, 1964. The Central Sales Tax Act has been amended by Central Act 28 of 1969. Sec....