Y. R. MEENA, J. - (1.) AT the outset, Mr. Kasliwal, learned counsel for the petitioner, submits that the issue in the petition is covered by the decision of the division Bench of this Court in the case of Udaipur Distillery Co. Ltd. v. Rajasthan Taxation Tribunal reported in [2003] 132 STC 489; (2000) 28 RTJS 83. If the department claims that the packing material is separate sale, the burden is on the department to prove it. Since the department has failed to prove it, therefore, the packing material cannot be treated as separate sale. Mr. Singhal, learned counsel for the respondents has not controverted this fact. Following the view taken by the division Bench of this Court in the case of Udaipur Distillery Co. Ltd. v. Rajasthan Taxation Tribunal [2003] 132 STC 489; (2000) 28 RTJS 83, no interference is called for in the matter and the revision petition stands dismissed. Petition dismissed. .;