TaxTMI 
TaxTMI 
1997 (7) TMI 621
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....he assessing authority has by its order dated 27th of December, 1989 levied entry tax at the rate of 1 per cent on the total turnover of the petitioner on the sacks imported by it into the local area. Aggrieved, the petitioner has filed the present writ petition assailing the validity of the order as also the demand notice issued on the basis thereof. 2.. Counsel for the petitioner argued that HDPE punched woven sacks imported by the petitioner into the local area aforementioned did not fall under entry 16-A of the Act as the same do not answer the description of "packing material" covered by the said entry. He urged that while woven sacks brought into the local area by the petitioner could be treated as bags, yet such bags having been pun....
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....ing" has been defined thus: "Packing means putting together compactly as for transport, preservation or sale." 5.. It would therefore appear that when things are put together in a compact manner for being stored or carried, the same can be said to be packed. What is however important to note is that the packing of the articles or things may vary from article to article depending upon the nature of the article and the mode of packing found suitable for the same. There may be articles, which can be packed in paper or carrier bags. There may be others, which can be packed more properly in aluminium foils including glass bottles and containers such as jars, etc. Similarly, there may be articles, which may be more conveniently packed in gunny ....
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....y of the packing material under sub-clauses (i) to (vi), the expression "and the like" has been used by the Legislature. This only shows that the description of the packing material given in these sub-clauses is only enumerative and not exhaustive in nature. In State of Gujarat v. Kishor Timber [1991] 83 STC 370 (Guj) reliance whereupon was placed by the counsel for the petitioner, the question that arose for consideration was whether wooden pallets manufactured by the assessee could be deemed to be packing material for purposes of entry 12 of the Gujarat Sales Tax Act, 1969. The court held that whether an article is ordinarily used as a packing material or not would depend upon the accepted use or the use to which it is put by the buyer o....