Alok Sharma, J. - (1.) THE issue, in the present revision petition, is as to whether packing material in the course of sale of goods (in this case yarn) could be segregated from the sale of yarn and taxable turnover in respect of the packing material be determined separately by the Department. Counsel for the petitioner fairly admits that the aforesaid issue is covered on all fours against the Department by the judgment of the Hon'ble Division Bench of this Court rendered in the case of Udaipur Distillery Co. Ltd. v. Rajasthan Taxation Tribunal & Ors. [ : (2003) 132 STC 489]. In the aforesaid judgment, the Hon'ble Division Bench has held that there can be no presumption of sale of packing material separately as the sale price of the goods sold includes the cost of packing material and that it was not within the jurisdiction of the Department to separate the composite transaction and determine separately the turnover of the packing material. The Hon'ble Division Bench has further held that the Department in such a situation would be unable to establish a separate sale and levy tax thereon independently of the main transaction.
(2.) IN view of above, I find no force in the revision petition and the same is dismissed.;