2012 (12) TMI 235

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....EMENT The judgment of the court was delivered by:- Barin Ghosh, Chief Justice:- The respondent manufactures and sells duplex coated board, mill board and grey board. It applied to the Commissioner under section 57 of the Uttarakhand Value Added Tax Act, 2005 for the purpose of answering the question "whether the products manufactured by the respondent can be said to be articles of packing?" The....

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.... articles of packing. Aggrieved thereby the present revision has been filed. It is the contention of the Revenue in the present revision that whereas, "articles of packing" is one of the items of Schedule II(B) of the Act, duplex coated board, mill board and grey board are not items mentioned in the said Schedule and, accordingly, in terms of section 4(2) of the Act, sale of duplex coated board, m....

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....l not remain restricted to those which have been mentioned in entry No. 9 of the said Schedule. Articles of packing may be more than those which have been mentioned in entry No. 9 of the Schedule. There is no dispute that the boards manufactured and sold by the respondent may be used also for making boxes, cases and cartons. The Legislature, therefore, while giving an inclusive definition and indi....