1988 (8) TMI 393

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e order in this case will also govern the disposal of Miscellaneous Civil Cases Nos. 293, 294 and 295, all of 1985, between the same parties.   2.. By these references under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, on the facts and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ril, 1979 to 31st March, 1980 and 1st April, 1980 to 31st December, 1980. The assessee had purchased tax-paid packing material from registered dealers after payment of full tax and thereafter sold the goods duly packed in the packing material so purchased. The assessee claimed deduction from its turnover under section 2(r)(ii) of the Act. The assessing authority rejected that claim. On appeal, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax [1987] 67 STC 43 (App.). Following that decision, another Bench of this Court has held in K.P. Sons v. Sales Tax Officer, Katni [1987] 67 STC 38 that the sale of goods duly packed would also amount to sale of the packing material and that the price or cost or value of such packing material was deductible if it was tax-paid, in view of the explanation to section 2(o) of the Act and the provision....