1997 (8) TMI 473

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....thur, C.J.-This is a sales tax reference at the instance of the assessee under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") and following two questions of law have been referred by the Tribunal for answer of this Court, which read as under: "1. Whether the Tribunal committed an error of law in disallowing the claim of tax-paid packing material in ....

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....e is entitled to deduction of tax on the tax-paid packing material under section 2(r)(ii) of the Act?" The assessee sought a deduction on the tax-paid packing material, which was resold containing the manufactured products and claimed an exemption from tax under section 2(r)(ii) of the Act. The Tribunal observed that this point was not raised at the original assessment stage and rejected the conte....

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....l, therefore, he is entitled to the deduction of the tax paid on the tax-paid material, when it is resold. A similar question had come up before this Court also in the case of Ganga Enterprises v. Commissioner of Sales Tax [1996] 100 STC 549 in which it was held that the assessee was entitled to the deductions and in that it was observed: "...........As a matter of fact, in the definition 'taxa....