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2010 (4) TMI 980 - HC - VAT and Sales TaxLevy trade tax on the sale of the said packing material, i.e., poly pouches charges as "capsuling charges" by issuing reassessment notices Held that:- In the present case the charge of packing material separately by the assessee is the admitted fact-situation. Along with the "short written note" supplied by the petitioner's counsel, a copy of the petitioner's licence in form CL1 has been enclosed. Para 8 thereof casts obligation on the contractor to supply sprit in pilfer proof, bottles of standard size. It is not in dispute that under the U.P. Excise Rules, the petitioner has charged the cost of poly pouches from the customers. On the facts of the present case, thus, there are two contracts—(1) with regard to the sale of liquor and the another, (2) with regard to the sale of poly pouches for which the petitioner has charged separately. In view of the above discussion, we are not impressed by the argument of the learned senior counsel for the petitioner that in view of section 3AB, there is no liability of the petitioner to pay trade tax on the sale of poly pouches, the packing material which has been charged separately by the petitioner from the purchasers. W.P. dismissed.
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