1996 (4) TMI 457

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....s is a sales tax reference at the instance of the assessee and the following question of law has been referred by the Tribunal for answer by this Court: "Whether mill board or paper boards are packing material within the meaning of entry 15, Part IV, Schedule II, taxable at 5 per cent or other goods falling in residuary class taxable at 10 per cent?" 2.. The assessee is a manufacturer of pap....

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....ial and this has been clarified by the Commissioner also by his communication dated October 23, 1986, which reads as under: "I have gone through the arguments of the party as well as the notes leading to the earlier clarification dated May 30, 1984. The expert opinion of the Small Industries Service Institute has also been obtained. The Small Industries Service Institute have clarified that mil....

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....bottles and corks; (vii) Polythene packing materials; (viii) Paper labels; (ix) Tin seals; (x) Paper bags; (xi) Wooden frames and reels; (xii) Paper cones; (xiii) Such other goods as may be notified as containers or packing material." In fact, all the packing material has been specifically mentioned in the entry by name and the mill board does not find mention in the list o....