1992 (1) TMI 327

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.... Ajmer, in Sales Tax Appeal No. 140/78 by which the said Tribunal, set aside the order of the Deputy Commissioner (Appeals), Commercial Taxes, Jaipur, dated June 30, 1977. The brief relevant facts of the case are that the petitioner deals in glassine paper and greaseproof paper. The Commercial Taxes Officer while assessing the petitioner in the years 1972-73 and 1973-74, imposed tax at the rate....

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.... as such the petitioner cannot get any benefit of this notification and is liable to pay tax at the rate of 7 per cent. Against this order of the Tribunal, the assessee has come in revision. I have heard learned counsel for the parties. Mr. Mathur, counsel for the assessee argued that prior to the notification dated March 23, 1983, the Government issued Notification No. F.5(21)FD(CT)/ 71-3, ....

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....----------------------------------------------------- Mr. Mathur argued that the glassine paper and greaseproof paper, which the petitioner sold are mainly used for packing purposes and as such these items are covered under the definition of "packing material" and as such the petitioner is liable to pay tax only at the rate of 3 per cent as provided under the aforesaid notification. On the o....