Rajan Roy, J. - (1.) Heard learned counsel for the parties.
(2.) This revision was admitted on 107.2013 on the following questions:- "(1) Whether the learned Tribunal was justified in not considering the decision of this Hon'ble Court in the case of Commissioner, Sales Tax v. Krishna Cards reported in 1993 UPTC 37 wherein it has been categorically held that the card is taxable as paper? (2) Whether the learned Tribunal was justified to ignore the ignore no.730 dated 7.3.2005 relevant for the A.Y.2005-06, which categorically provides that the paper is taxable at the point of manufacturer and importer at the rate of 5% and thus the levy of tax @ 10% by the Tribunal is against the notification issued under the Act? (3) Whether the learned Tribunal was justified to ignore the provisions of Section 3-AB of the Act, which specifically provides that the packing material shall be taxed at the same rate, at which the commodity is taxable? (4) Whether the learned Tribunal was justified to tax the packing material at the rate of 10% by the impugned order, when the paper is taxable @ 5% and the applicant had deposited the tax @ 8% under the mistake legal advice? (5) Whether the learned Tribunal was justified in not considering the law laid down by this Hon'ble Court as well as the statutory provisions and notifications and recorded perverse finding of facts, which has vitiated the law? (6) Whether the learned Tribunal was justified in ignoring the law laid down by the Apex Court as well as this Hon'ble Court and passed the impugned order on the basis of extraneous consideration which has vitiated the findings recorded in the impugned order and perverse finding of fats have been recorded? (7) Whether the learned Tribunal was justified in passing the impugned order without proper application of mind and clearly in violation of the law laid down by the Apex court as well as by this Hon'ble Court?"
(3.) The short point involved herein which is common to all the questions on which it has been admitted is as to the rate at which Trade Tax is leviable on the packing material of the greeting cards imported by the petitioner from outside the State.;