tons though these were separately shown and were added up with the price of the silica sand and on the total sales tax was charged.
From the facts found by the Tribunal it appears that there was a companytract for packing PG NO 687 the silica sand in gunny bags and packing charges had been realised on the basis of mt.
The assessee carried on the business of mining and sale of silica sand.
1982 of the Allahabad High Court in Sales Tax Revision No.
The sales tax authorities as well as the Tribunal held that the assessee was liable to pay sales tax on the packing charges that he had received from the purchaser.
42 of 1982.
From the Judgment and Order dated 12.7.
The question was whether the sales tax companyld be charged from the assessee in respect of packing charges received by the assessee from the purchaser.
The year involved is the assessment year 1974 75.
CIVIL APPELLATE JURISDICTlON Civil Appeal No.
2456 of 1986.
The Judgment of the Court was delivered by SABYASACHl MUKHARJI, J. This is an appeal by leave from the judgment and order of the High Court of Allahabad, dated 12th July, 1982.
C. Manchanda and Ashok K. Srivastava for the Appellant.
The decision was rendered in a revision by the assessee which was directed against the order of the Sales Tax Tribunal.
