DEEPAK AGENCIES Vs. A C T O

JUDGEMENT

(1.) THIS revision has been directed against the order dated May 12, 1986, passed by the Rajasthan Sales Tax Tribunal, Ajmer, in Sales Tax Appeal No. 140/78 by which the said Tribunal, set aside the order of the Deputy Commissioner (Appeals), Commercial Taxes, Jaipur, dated June 30, 1977.

(2.) THE brief relevant facts of the case are that the petitioner deals in glassine paper and greaseproof paper. THE Commercial Taxes Officer while assessing the petitioner in the years 1972-73 and 1973-74, imposed tax at the rate of 7 per cent on the glassine paper and greaseproof paper. THE petitioner filed an appeal which was allowed by the Deputy Commissioner (Appeals), Commercial Taxes Office, Jaipur, vide order dated June 30, 1977 and it was held that the glassine paper and greaseproof paper are used for packing and as such it is a packing material and the assessee is liable to pay tax at the concessional rate of 3 per pent. Against this order, the department filed a second appeal before the Sales Tax Tribunal, which was allowed by the said Tribunal vide order dated May 12, 1986. THE Tribunal though found that the glassine paper and greaseproof paper are ordinarily used for packing purposes but as these two papers were included under the concessional rate vide Government Notification dated March 23, 1983, and as such the petitioner cannot get any benefit of this notification and is liable to pay tax at the rate of 7 per cent. Against this order of the Tribunal, the assessee has come in revision.