1988 (12) TMI 320

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.... 12 of the Rajasthan Sales Tax Act (exhibit 2). The regular assessment of the petitioner was made vide assessment order (exhibit 1) for the period 1981-82. Subsequently a notice under section 12 of the Rajasthan Sales Tax Act was issued in connection with the petitioner's assessment relating to waterproof paper and PVC sheets. It was stated in the notice that at the time of assessment under sect....

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.... v. State of Rajasthan [1987] 67 STC 103; [1987] 21 STL 115. It has been held by this Court that waterproof paper (bituminised paper) packing material is obtained by bonding together the layers of craft papers with bitumin. Such packing material is leviable at the rate of 4 per cent and not at the general rate of 8 per cent. With regard to PVC bags as well it has been held that it is covered by th....