TMI Blog1954 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... t represented the sale value of the packing materials in which the assessee sold tobacco. The tobacco and the packing materials were consigned to purchasers outside the State of Madras. The assessee claimed that the sale value of the packing materials was exempt from taxation (1) under Section 4, (2) under rule 5(1)(g)(ii), and (3) under Article 286(1)(a) with the Explanation thereto of the Consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng materials in which tobacco was consigned to the purchasers out- side the State of Madras. The claim based upon Section 4 of the Act is easiest dismissed. Packing materials cannot obviously come within the scope of tobacco in any form within the meaning of Section 4 of the Act. Rule 5(1)(g)(ii) of the Madras General Sales Tax Turnover and Assess- ment Rules exempted from liability to tax all amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which we have just delivered judgment. In this case also the assessee failed to prove as a fact, that the packing materials were delivered outside the State of Madras for the purposes of consumption in the State of delivery. No doubt tobacco could not be consigned except when properly packed, and the export of tobacco outside the State of Madras necessarily involved the export of packing materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... *Since reported as East India Match Factory v. The State of Madras [1954] (5 S.T.C. 269.) a further investigation into the question of fact involved in the claim of the assessee even apart from the other aspects of the scope of Article 286(1)(a) and the Explanation thereto which we considered in T.R.C. Nos. 117 and 133 of 1953*. The sales in question came directly within the purview of Article 286 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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