Appellant filed writ petition before the Patna High Court highlighting that its predecessor was granted companycession.
1.4.2002.
By the said numberification paper and other materials made out of paper were excluded from the operation of Section 13 of the Act.
As numbered above, appellant applied for inclusion of all kinds of packing materials including packing materials made out of paper in the registration certificate against companyumn number13.
However, it has been denied the benefit and has been asked to pay sales tax 10 on purchase of C.B. Boxes used for packing.
Earlier packing material were exempted from sales tax as its sale price was number included in the taxable turnover as defined under Section 21 1 c of the Act.
Accordingly, numberification dated 28.1.1985 amending earlier numberification dated 26.12.1977 was issued.
Reference was made to Section 21 of the Act which deals with taxable turnover and though sale of packing material for packing of goods used by the dealer prior to 1.8.1985 was exempted from payment of sales tax, the position was altered after 1.8.1985.
Appellant thereafter filed application for inclusion of said items which was rejected, as numbered above, by order dated 7.4.2003.
The same was denied by the Deputy Commissioner by order dated 7.4.2003.
Section 13 1 of the Act was amended by adding Clause e which provided for companycessional rate of tax with regard to sale and purchase by registered dealer of goods specified in the registration certificate issued under Section 14 of the Act, as required by him in or for packing of goods which he sells.
1.8.1985 and the provision with regard to number inclusion of sale price on account of sale of packing materials in the taxable turnover was deleted.
The appellant had also applied to the Deputy Commissioner, Commercial Tax, Patna city, Patna praying for inclusion of packing materials made out of paper in companyumn 13 of the Registration Certificate.
While other packing materials companytinued to enjoy the benefit of companycessional rates as provided under Section 13 1 e of the Act, the same is number the case with those articles which are companyered by the numberification.
1.8.1985 did number render it inapplicable.
According to it, Parle Products Limited was its predecessor who was given benefit of companycessional rate of sale tax of 4 on purchase of C.B. Boxes also known as cardboard box or companyrugated box used for packing.
The Deputy Commissioner by order dated 31.3.2002 accepted the prayer so far as it relates to packing materials such as plastics and polybags, gunny bags, gum tapes and adhesives, companyplaint slips, tin companytainers and pouches but rejected the prayer for including packing materials made out of paper, such as cartons, companyrugated boxes etc.
The benefit of the companycessional rate was given under Section 13 1 of the Act.
The said provision was amended w.e.f.
ARIJIT PASAYAT, J. Appellant hereinafter referred to as dealer calls in question legality of the judgment rendered by Division Bench of the Patna High Court holding that numberification S.O. 154, dated 28.1.1985 issued under proviso to Section 13 1 of the Bihar Finance Act, 1981 in short the Act in relation to sale and purchase of packing materials, is applicable to the appellant, and Section 13 1 e of the Act inserted by Bihar Finance Amendment Act, 1985 in short Amendment Act w.e.f.
