TMI Blog2012 (12) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... of such boards is as articles of packing and, accordingly, would come within the inclusive meaning of articles of packing mentioned in entry No. 9 of Schedule II(B) of the Act - Commercial Tax Revision No. 32 of 2010 - - - Dated:- 13-3-2012 - Barin Ghosh and U. C. Dhyani, JJ. Sudhir Kumar, Standing Counsel for the Petitioner S. K. Posti for the Respondent JUDGEMENT The ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that duplex coated board, mill board and grey board are articles of packing. It then took the view that in view of such pronouncement of the honourable Allahabad High Court, it must be deemed that duplex coated board, mill board and grey board are commonly used in the commercial parlance as articles of packing. It accordingly, held that duplex coated board, mill board and grey board are articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les of packing. The contention is not acceptable as liability to pay tax accrues on sale and not on user of the goods sold after sale has taken effect. The item mentioned in entry No. 9 of Schedule II(B) of the Act is "articles of packing". It does not stop after indicating the item as "articles of packing". It says including boxes, cartons, etc. Therefore, articles of packing will not remain rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arded in the commercial world in common parlance. Applying the said test and noting that the honourable Allahabad High Court has declared in reported judgments that those boards are articles of packing, the Tribunal held that in commercial world and in common parlance, user of such boards is as articles of packing and, accordingly, would come within the inclusive meaning of articles of packing men ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
