2008 (2) TMI 839

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....ESH KUMAR GARG J.-The assessee has filed the present appeal challenging the order of the Sales Tax Tribunal, Punjab, Chandigarh dated November 28, 2005 raising the following substantial questions of law: "(i) Whether in the facts and in the circumstances of the case, the learned Tribunal is justified to treat the sale of Silair air-bubble film as sale of 'packing material' and therefore....

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....t year 2002-03. Not satisfied with the returns filed by the dealer-assessee, a notice under section 11(2) of the Act was issued for framing assessment. In response to the said notice, the assessee along with his advocate appeared and also produced account books from time to time. During the scrutiny of purchase bills it was found that the assessee-appellant has purchased packing material, i.e., Si....

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.... goods and, therefore, no penal action or interest can be imposed upon the appellant. The Assessing Officer vide his order dated April 30, 2003 rejected the claim of the appellant and taxed the goods, i.e., Silair air-bubble film worth Rs. 20,74,895.67 at first stage at the rate of four per cent. The Assessing Officer also imposed penalty under sections 10(6), 11D and 23 of the Punjab General S....

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....rusal of the order of the Tribunal would show that the Tribunal has given a finding of fact to the effect that the assessee was dealing in Silair air-bubble film which is a packing material. For arriving at this conclusion, the Tribunal has relied upon the fact that the said item has been classified under chapter 39.23 as packing material under the Central Excise Tariff Act, 1985 and even the said....