TMI Blog1990 (11) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... of the single Bench and remanded the case to the assessing authority with the direction that the assessing authority may re-examine the issue regarding taxability of the bardana used for the packing of cloth sold by the assessee and if tax is found to be payable in respect of the bardana used by the assessee for packing and selling taxable goods, then such tax may be levied at the same rate which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts found that in the present case bardana has been passed on along with the cloth contained therein without charging any sale price therefor and, therefore, the same is not liable to any tax and same is the position with regard to sale of jeera contained in bardana. This conclusion was arrived at on the basis of material which was on record after examining the two decisions of the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... November, 1966 and the proviso was inserted by Act No. 4 of 1967, with effect from 24th July, 1967, so consideration of the matter on the basis of the proviso was wrong. However the question that has been raised in the present revision petition is as to whether sales tax was leviable on the imported bardana used for packing of cloth sold by the assessee. This question has been examined by the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was no doubt possible but for want of such elaborate examination, in my opinion the finding arrived at by the learned single Member is not vitiated. So far as this aspect of the matter is concerned, the Division Bench has also accepted this position that if there has been no sale of packing material, then in that situation no tax would be leviable. The Division Bench has made use of the express ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the packing of cloth sold by the assessee. This revision petition has, therefore, no force; so it is hereby dismissed. Revision No. 105 of 1988: The same question is involved in Revision No. 105 of 1988. The period in this revision is from 15th November, 1963 to 4th November, 1964. In view of what I have considered in Revision No. 104 of 1988, this revision also deserves to be dismissed. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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