TMI Blog2010 (10) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... tion involved in the present case is, Whether packing material sold along with cement is subject to sales tax or not? The sale of bags, which were sold along with cement, were separated by the assessing officer and tax was levied on the sale of bags, i.e., packing material and penalty was also levied. Being aggrieved with the same the assessee challenged the action of the assessing officer be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er/Revenue fairly and frankly conceded that the issue involved in the present revision petition has been decided against the Revenue by this court in Udaipur Distillery Co. Ltd. v. Rajasthan Taxation Tribunal reported in [2003] 132 STC 489 and also by the honourable apex court in ACTO v. M.B. Co. reported in [2002] 28 Tax World 494 and present case is fully covered by aforesaid decisions. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the orders passed by the Deputy Commissioner (Appeals), Tax Board and High Court and held that packing material is not exigible to tax. In view of the above discussions, it is clear that issue or legal question involved in the present revision petition has already been decided by this court as well as the honourable Supreme Court in the cases referred above and present case is fully covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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