1990 (7) TMI 334

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....r section 44(1) of the M.P. General Sales Tax Act, 1958, read with section 13 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (in short "the Entry Tax Act"), at the instance of the assessee, the Tribunal has referred the following question of law for our opinion: "Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that bro....

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....referred an appeal before the Appellate Deputy Commissioner of Sales Tax. The appeal was dismissed after rejecting the contention of the assessee that the brown paper was liable to be taxed as raw material, because it was so mentioned in the registration certificate. Further appeal before the Tribunal was also dismissed. The assessee, thereafter, made an application for making a reference. Accordi....

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....ing materials". This list or the definition of "packing material" given in section 2(ff) of the Entry Tax Act did not include brown paper or craft paper as packing material before October 1, 1978. By Notification dated October 1, 1978, brown paper (craft paper) was notified as goods included within the definition of "packing material". As the specification of goods as "containers and packing mater....

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....on of law deserves to be answered in favour of the department and against the assessee. 4.. It was also contended by the learned counsel for the assessee that if brown paper was treated as packing material, it was liable to be taxed as packing material at the rate of 1 per cent but it was subjected to tax at the rate of 2 per cent by treating it as residuary goods. Accordingly it was argued tha....