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Sale of Packing Material U/ 5(3) of CST Act - VAT CSTExtract Facts: A Dealer, engaged in manufacturing of Glass Ampoules Tubular Vials in Maharashtra, sold to a pharma Company who has exported medicins packed in Glass Ampoules Tubular Vials which are supplied by the Dealer in the financial year 2007-08. Now the dealer is claiming the sale of said Glass Ampoules Tubular Vials as penaltimate sales u/s 5(3) of the CST Act,1956 . Accordingly the Dealer has obtained Certificate from the Buyer in Form H as prescribed u/r 12(10) of CST Rules along with proof of export. But the Assessing Officer has denied the said claim rellying on Notification No CST 2002/CR-30-A/Taxation-2 Dt 01.05.2002. and asking Form C instead of Form H alongwith prescribed certificate in the said notification. Please clear the legality of the notification.
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