MUKESH PRATHISTHAN Vs. COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) THESE three revision petitioner raise a common question of law and, therefore, I propose to decide all these revision petitions by a common judgment. For the proper understanding of the case, the facts of S. B. . Sales Tax Revision No. 963/87 M/s. Mukesh Prathisthan vs. Commercial Taxes Officer are taken into consideration.

(2.) THE assessee petitioner is a dealer dealing in packing material, stationery, medicine, straw board etc at Jasol, Balotra. For the assessment year 1976-77 and 1977-78 the petitioner's sales for kesophane packing material was initially assessed at the rate of 4% while completing the assessment under section 10 of the Rajasthan Sales Tax Act. THE assessing authority thereafter reopened the assessment of the assessee petitioner for these 2 years under section 12 of the Act after issuing notice to the petitioner, and while completing the assessment, came to the conclusion that the kesophene packing material is chargeable at the rate of 7% under the residuary clause and cannot be charged as packing material at the rate of 4%. THE assessing authority also charged the interest under Section 113 of the Rajasthan Sales Tax Act on the enhanced tax so levied. Dissatisfied with the order passed by the Assessing Authority the assessee preferred appeals before the Deputy Commissioner (Appeals) Commercial Taxes Jodhpur who by his judgment dated 8th of June, 1984 allowed both the appeals filed by the assessee, set aside the demand raised by the assessing authority as well as the interest charged under section 11 of the Sales Tax Act. While deciding the appeals the Deputy Commissioner (Appeals) came to the conclusion that kesophane packing material is covered under entry 'g' of the entries which contain polythene and alkathaene packing material. Aggrieved with the order passed by the Deputy Commissioner (Appeals) allowing the appeals of the assessee the Revenue preferred appeals before the Rajasthan Salex Tax Tribunal Ajmer and the Tribunal by its judgment dated 30. 10. 1987 allowed both the appeals filed by the Revenue and set aside the order passed by the Deputy Commissioner (Appeals) and restored the order passed by the Assessing Authority and held that tax on kesophene packing material is leviable at the rate of 7% under the residuary clause and it is not covered under entry 'g', relating to the packing material.

(3.) . . . .