TaxTMI 
TaxTMI 
2007 (11) TMI 568
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....the respondent-assessee. This revision has been filed at the instance of the State against an order of the Tribunal dated September 9, 2007 by which the Tribunal has accepted the account books of the assessee and has also held that the plastic boxes sold by the dealer are taxable at the rate of 2.5 per cent as jewellery boxes while giving the benefit of the provisions of section 3AB of the U.P.....
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....oduction was below the taxable limit. It was the contention of the dealer that he did not have a factory and was producing plastic boxes on job-work basis. A survey was conducted on July 24, 1998 where three workers were found manufacturing plastic boxes on a moulding machine. The dealer admitted that it was paying the alleged job-workers Rs. 1,500 p.m., but did not declare any expenses for ele....
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....he appeal filed by the revisionist. The Tribunal accepted the account books of the assessee and accepted the contention of the dealer. The plastic boxes which were being manufactured by him were jewellery boxes and therefore should be taxed at the rate of 2.5 per cent as jewellery boxes. That is to say, the Tribunal sought to grant the benefit to the provisions of section 3AB of the Act to the ....
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....e relevant notifications are concerned the entry is only with regard to ornaments made of gold and silver and does not extend to packing material. The provisions of section 3AB are applicable only in cases where goods are sold along with the packing material. In the present case, there is no evidence to establish that the so-called jewellery boxes which were actually plastic boxes were being so....