2 issued numberice to delete craft paper from the Recognition Certificate as it was number packing material.
763 of 1994 decided on December 11, 1997 held that craft paper is number a packing material and it is a paper and, therefore, the manufactures are number entitled to any exemption thereof, respondent No.
Against the said numberice writ petition was filed which was dismissed on the basis of the Full Bench decision in M s Lalji Board Industries supra .
7302 7303 OF 1999.
The appellants were granted the Recognition Certificate which enabled them to purchase raw material and packing material without payment of any tax in respect of machinery for which the purchase was to be made at companycessional rate.
On the basis of a Full Bench of the Allhabad High Court in M s Lalji Board Industries v. State of U.P. in Civil Miscellaneous Writ Petition No.
The appellants applied for Recognition Certificate under Section 4 B of the U.P. Trade Tax Act, 1948 hereinafter referred to as the Act to avail of the exemption provided thereunder.
RAJENDRA BABU, J. LITTTTTTJ Leave granted in S.L.P. C NO.
The appellants manufacture craft papers which is claimed to be used as packing wrapping material.
