HUKMICHAND Vs. STATE OF MYSORE

JUDGEMENT

(1.) THE question raised in this sales tax revision petition is, whether the petitioner is entitled to the deduction of the cost of packing materials by virtue of rule 6(4)(f)(ii) of the Mysore Sales Tax Rules, 1957. THE assessment is under the Central Sales Tax Act and the transaction is one relating to inter-State trade. THE assessment relates to the period 18th October, 1963 to 4th November, 1964. THE Central Sales Tax Act has been amended by Central Act 28 of 1969. Section 5 of the Amending Act has inserted a new provision, namely, section 8-A in the Central Sales Tax Act. Sub-section (2) of the said section states that

(2.) FOR the above reasons, this revision petition fails and is dismissed; but without costs. Petition dismissed.