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TMI Blog1978 (3) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Tribunal, Orissa, under section 24(1) of the Orissa Sales Tax Act of 1947, referring two questions for opinion of the court, namely: "(1) Whether, in the facts and circumstances of the case, cable drums can be treated as packing materials for aluminium cables and the Member, Sales Tax Tribunal, was justified to allow the benefit of concessional rate of tax in respect of sale of goods to M/s. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmally be exigible to tax at the rate of five per cent unless by virtue of the entry in the certificate of registration, the purchasing registered dealers were entitled to buy the same at concessional rate of 3 per cent. While the assessee maintained that the purchasing dealers were entitled to the concessional rate, the Sales Tax Officer was of the view that the purchasing dealers were not entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate wires and gunny rolls. Corrugated iron sheets are packed in bundles by tying them in iron wire. So the packing material is iron wire. Stationery articles when despatched are packed in thin wooden boxes fixed with iron nails. So the packing materials are thin wooden boxes and iron nails. Iron rods required for house-building are tied in bundles in iron wires. The iron wires are, therefore, pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew (i.e., aluminium cables), the cable drums could be packing material. We are inclined to agree with the learned standing counsel that his stand is absolutely fair and there can be no doubt that cable drums in this case were packing material. Our conclusion is supported by the fact that in respect of another similar dealer, the department itself has chosen to make an entry against column 2-A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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