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2016 (7) TMI 882 - GUJARAT HIGH COURT

2016 (7) TMI 882 - GUJARAT HIGH COURT - TMI - Classification - sales of “printed laminated paper rolls along with ploythelene strip bobbins” - whether falls within the entry “cardboard boxes and cartons” falling within Entry 12(iv) Schedule IIA of the Gujarat Sales Tax Act, 1969 - Held that:- In the case of Lt. Governor, Delhi and others v. Messrs. Ganesh Flour Mills Co. Ltd. [1973 (1) TMI 74 - SUPREME COURT OF INDIA]it was observed that, Packing materials are necessary not only for solid articl .....

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PONDENT : MR NAYAN A SHETH, ADVOCATE, MR TANVISH U BHATT, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. The Gujarat Sales Tax Tribunal, Ahmedabad (for short, the Tribunal ) has referred the following question of law for our consideration: Whether in the facts and circumstances of the case, the Sales Tax Tribunal was right in law in holding that the sales of printed laminated paper rolls along with ploythelene strip bobbins fall within the entry cardboard boxes and cartons fa .....

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it was anticipated that there would be an increase in the volume of Milk products. At the relevant time, distribution of milk was done by modern technology of packaging. The packaging work was done at various Dairies setup in the Cooperative sector. The assessee supplied packaging materials marketed as printed laminated paper rolls for aseptic packaging of milk. The Sales Tax Officer, by assessment order dated 30.03.1988, levied tax for the A.Y. 198384 and 198485. 3. Being aggrieved by the asses .....

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rejected both the Reference Applications filed by the State. 5. Against the said order of the Tribunal, the State preferred Sales Tax Application Nos.01/1999 and 02/1999 before this Court. Both the applications came to be allowed by this Court by judgment and order dated 05.11.2011 and the Tribunal was directed to refer the question of law to this Court. Hence, this reference. 6. At the outset, learned counsel for the assessee submitted that the issue referred to this Court is settled by the ju .....

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