STATE OF MADRAS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE petitions filed by the State under Section 12 (B) of the Madras General sales-tax Act arose out of assessment proceedings for the years 1951 -52 and 1952-53. The assessee was the same, and the point that arose for determination in both the petitions are identical.

(2.) THE Appellate Tribunal held that in both the years the assessee was entitled to the exemption granted by Rule 5 (1) (g) (ii) of the Turnover and Assessment Rules. The amount for 1951-53 was Rs. 6743 representing the cost, of gunny bags, and a further sum of Rs. 33,761 representing the cost of mats, etc, which the asgessee used for packing the materials which he had sold. In the year 1952-53 the items were Rs. 3554, the cost of gunnies, and Rs. 38,669, the cost of mats. The Tribunal found that the appellants had shown the packing charges separately from the price of the goods sold. The further finding of the Tribunal was.

(3.) IT was the correctness of these findings based upon the application of Rule 5 (1) (g) (ii) that the State challenged.