2014 (2) TMI 151

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.... For the Respondent : Mr. Manokar Sundaram Additional Government Pleader (Tax) JUDGMENT (Judgment of the Court was delivered by Chitra Venkataraman ,J) The assessee is a manufacturer of cement. The assessee effected sales of levy cement as well as non-levy cement during the year 1983-84. Following the judgment of the Apex Court reported in 88 STC 151(SC) [Ramco Cement Distribution Co.(P....

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....order of the Appellate Authority was subjected to revisional proceedings under Section 34 of the Tamil Nadu General Sales Tax Act. 3. A reading of the notice issued by the Joint Commissioner shows that the revision was restricted on the turnover Rs.1,43,63,569/- relating to packing charges of cement sales governed by the Cement Control Order. However, while passing the order in revision dated 1....

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....nt Control Order. Thus, having regard to the limited scope of the revisional order, the liability in respect of packing charges on this turnover stands covered by the decision of the Apex Court reported in 88 STC 151 [cited supra] wherein it was specifically held that packing charges and excise duty on packing materials should not be excluded under Rule 6(cc) of the Tamil Nadu General Sales Tax Ac....