- (1.) Heard learned Counsel for the Petitioner. No one is present on behalf of the Respondent despite of service of notice of this petition.
(2.) The question involved in the present case is, "Whether packing material sold along with cement is subject to sales tax or not ?"
(3.) The sale of bags, which were sold along with cement, were separated by the assessing officer and tax was levied on the sale of bags, i.e., packing material and penalty was also levied. Being aggrieved with the same the Assessee challenged the action of the assessing officer before the appellate authority. The Deputy Commissioner (Appeals) vide its order dated October 21, 1997 set aside the assessment order. The Revenue challenged the order passed by the appellate authority before the Rajasthan Tax Board, Ajmer (hereinafter referred as, "the Tax Board"), but the same was also dismissed by the Tax Board vide order dated July 19, 2001, which has been impugned by the Revenue in this revision petition before this Court.;