STATE OF GUJARAT Vs. HINDUSTAN PACKAGING CO. LTD.

JUDGEMENT

(1.) The Gujarat Sales Tax Tribunal, Ahmedabad (for short, "the Tribunal") has referred the following question of law for our consideration:

(2.) The statement of facts is as follows; The respondent herein was operating the Unit of Indian Dairy Corporation, which is a Government of India Enterprise. The said Corporation merged into the National Dairy Development Board, which is a body incorporated by an Act of Parliament. Due to "Operation Flood", 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 assessment order, the assessee preferred appeals before the Commissioner of Salestax. However, the appeals were rejected, vide order dated 31.08.1988. Thereafter, the assessee preferred second appeals before the Tribunal. The Tribunal allowed both the appeals filed by the assessee vide order dated 26.06.1995.