CONTINENTAL PACKAGING Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The above tax case (revisions) are filed by the assessee as against the order of the Tamil Nadu Sales Tax Appellate Tribunal raising the following substantial questions of law:

(2.) The assessment in these cases pertains to the assessment years 1987-88 and 1988-89. The petitioner/assessee is engaged in the business of sale of HDPE fabrics and bags. The sale of HDPE fabric is exempted from sales tax, whereas the HDPE bags are not exempted from sales tax.

(3.) The brief facts as. recorded by the Tribunal in its order are as follows: