1995 (3) TMI 448

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.... has been referred to this Court by the Appellate Tribunal (Board of Revenue) at the instance of the Revenue under section 44(1) of the M.P. General Sales Tax Act, 1958. English rendering of the question will be as follows:   "Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that bamboo crates are covered by entry 15, Part IV of Schedule II of the ....

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....ld the case of the assessee and held that sales tax was payable only at the rate of 5 per cent till October 1, 1978, when a notification was issued specifying "bamboo khanchas" as containers or packing materials. 3.. Entry 6 of Part IV of Schedule II, as it stood prior to 1978 till it was amended by Amending Act No. 25 of 1978, reads as follows: "6. Goods for use as containers and packing ma....

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....ry 15, clause (xi) was amended and clause (xiii) was inserted. Entry 15, as amended, reads thus: "Goods for use as containers and packing materials, that is to say(i) gunny bags and hessian; (ii) jute twine; (iii) cardboard boxes and cartons;   (iv) empty tins and empty barrels; (v) wooden boxes (khokas) and tin boxes; (vi) empty bottles and corks; (vii) polythene packing....

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....in order to infuse a degree of flexibility, the Legislature conferred on the competent authority power to notify other goods as containers or packing materials. There can be no doubt that entry 15 is intended to be exhaustive and not merely illustrative. This view finds support from the decision of the Supreme Court in Sait Rikhaji Furtarnal v. State of Andhra Pradesh [1992] 85 STC 1; (1991) Supp.....