2016 (7) TMI 882

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....ATE, MR TANVISH U BHATT, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. The Gujarat Sales Tax Tribunal, Ahmedabad (for short, "the Tribunal") has referred the following question of law for our consideration: "Whether in the facts and circumstances of the case, the Sales Tax Tribunal was right in law in holding that the sales of "printed laminated paper rolls along w....

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....s Dairies setup in the Cooperative sector. The assessee supplied packaging materials marketed as printed laminated paper rolls for aseptic packaging of milk. The Sales Tax Officer, by assessment order dated 30.03.1988, levied tax for the A.Y. 198384 and 198485. 3. Being aggrieved by the assessment order, the assessee preferred appeals before the Commissioner of Salestax. However, the appeals we....

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....learned counsel for the assessee submitted that the issue referred to this Court is settled by the judgment of Delhi High Court in the case of Lt. Governor, Delhi and others v. Messrs. Ganesh Flour Mills Co. Ltd., (1973) 3 SCC 487. In that case, the respondentcompany was a registered dealer under the Central Sales Tax Act, 1956 and dealt mainly in vegetable products. The respondent applied to the ....

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.... for being used for packing of goods for sale", as laid down in Section 8(3)(c). Once the intention of using the materials for packing of goods for sale is proved, the requirement of the clause would be satisfied. The fact that Tinsheets and Tinplates have to be subjected by the respondent to the process of cutting and moulding into tin containers, would not take them out of the category of materi....