1991 (3) TMI 383

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....ve two revisions filed by the Government is whether the packing materials used for delivering goods which themselves were not taxable, can be subjected to tax? The respondents were dealers in coconuts and gunny bags and they were assessed to tax under the Central Sales Tax Act, 1956, for the assessment year 1978-79. Treating the gunny bags used for sale and delivery of coconuts as packing material....

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....xed. Aggrieved, the department has filed the above tax revision cases. Learned Additional Government Pleader appearing for the Revenue contends that the packing materials in respect of goods sold in the course of inter-State trade and commerce, were exempted when specified and charged for separately without including them in the price of goods sold by virtue of G.O. Ms. No. 3921, Revenue, dated....

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....ct stood revoked by the subsequent Government order dated December 4, 1973. It further transpires that the said order of withdrawal has been published in the Tamil Nadu Government Gazette dated January 30, 1974 and consequently it cannot be legitimately claimed that packing materials used for goods sold in the course of inter-State trade and commerce when the packing charges are specified and char....