CTO, A/E, BHILWARA Vs. SUZUKI TEXTILES LTD.

JUDGEMENT

(1.) The present Sales Tax Revision Petitions have filed by the petitioner -Revenue against the order dated 29th July, 2005 passed by the learned Rajasthan Tax Board, Ajmer in different appeals of the petitioner -Revenue which were dismissed by the learned Tax Board. The dispute in the present matter is about imposition of the tax on the packing material used for packing the clothes.

(2.) The relevant portion of the impugned order dated 29th July, 2005 is quoted herein below for ready reference: -

(3.) Today, both the learned counsels for the parties submit that the controversy involved in the present cases relating to the imposition of tax on the packing material is covered by the decision of the co -ordinate Bench of this Court in the case Commercial Taxes Officer, Anti Evasion, Bhilwara Vs. M/s. Suzuki Textiles Ltd., Village Gudda, Post Office -Mandal, District Bhilwara, SB. Civil (Sales Tax) Revision Petition No. 288/2006, decided on 19.02.2013 in which, this Court, while following the earlier decision of the coordinate Bench of this Court at Jaipur Bench, Jaipur in the case of Assistant Commissioner, Commercial Taxes Department Vs. Teletube Electronic Ltd., Sales Tax Revision Petition No. 864/1999, decided on 26.04.2002, had proceeded to dismiss the revision petition (No. 288/2006) filed by the petitioner -Revenue.