2010 (4) TMI 981

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....4 to the writ petition). (ii) To issue a writ order or direction in the nature of certiorari quashing the circular dated September 30, 2003 directing for the imposition of tax on poly pouches in which the country liquor was packed and sold (annexure 6 to the writ petition). (iii) To issue a writ, order or direction in the nature of mandamus or prohibition restraining/prohibiting respondent No. 2 from taking any proceedings for imposition of tax on poly pouches for the assessment years 1997-98 to 1999-2000 under the U.P. Trade Tax Act. (iv) To issue any other suitable writ, order or direction as this honourable court may deem fit and proper in the circumstances of the case in favour of the petitioner and against the respondents. ....

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....ials were separately charged, the value of packing material was not liable to tax. He submitted that the subsequent circular dated September 30, 2003 issued by the Commissioner of Trade Tax, U.P., Lucknow in which it has been opined that in case the separate sales are made for the country liquor and poly pouches, etc., the benefit of section 3AB is not available; and the benefit of section 3AB is only available in a case where composite price for the goods and the packing materials have been charged, is manifestly erroneous. Sri S.P. Kesarwani, learned Additional Chief Standing Counsel, submitted that the issue involved in the present writ petition came up for consideration before the Division Bench of this court in Writ Petition No. 317....

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....ely covered by the Division Bench decision of this court in the case of Majhola Distillery & Chemical Works, Majhola, District Pilibhit v. State of U.P. [2010] 34 VST 292 (All)[App] wherein it has been held that where the prices of the goods and the packing materials are separately charged, section 3AB does not apply and accordingly it has been held that if the prices for the country liquor and the packing materials are separately charged, the value of the packing materials would not be exempted under section 3AB of the Act. The Division Bench of this court has considered in detail the decisions of the apex court in the case of Premier Breweries v. State of Kerala reported in [1998] 108 STC 598; [1998] 1 SCC 641, Associated Cement Companies....