TVL SWASTIK LAMINATORS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE clarification of the 2nd Respondent dated 12.8.2004 is challenged in this Writ Petition.

(2.) ORIGINALLY, the packing materials were included in the entry in Part B in item 44 of the First Schedule, which is relating to the period from 27.3.2002. The Petitioner has sought for clarification before the Commissioner, who passed an order, stating that the packing material namely low density polythene or sheet and high density polythene or sheet used for packing are included under GO.Ms.No.71 dated 20.6.2005, hence the Petitioner is entitled to the said benefits from the date of the said GO and not from the original date of entry i.e. 27.3.2002. 3.The Apex Court laid down a ratio in Government of India and Others Vs. Indian Tobacco Association (2005-7-SCC-396) wherein paragraph 23, it is stated as under:-