Vineet Kothari, J. - (1.) The present Sales Tax Revision Petitions have filed by the petitioner -Revenue against the order dated 29th July, 2005 passed by the learned Rajasthan Tax Board, Ajmer in different appeals of the petitioner -Revenue which were dismissed by the learned Tax Board. The dispute in the present matter is about imposition of the tax on the packing material used for packing the clothes.
(2.) The relevant portion of the impugned order dated 29th July, 2005 is quoted herein below for ready reference: - "6. This Sec. goes to show that the rate of tax on packing material will depend upon the rate of tax on the goods sold. If the tax to be charged is 16% on the goods sold then the tax on the cost of the packing material will also be 16%. Similarly if no tax is payable on the goods being packed then no tax shall be chargeable on the packing material also. This legal position is clear from the above provisions and from the judgment of the Supreme Court is is reported in : 1998 Sales Tax Cases Page 598 (Premier Breweries Vs. State of Kerala). In this case it was held that if the sale or purchase of the goods contained in a container or packed in a packing material is exempted from tax, then no tax shall be payable on the sale or purchase of the container or the packing material in which the goods are sold. It was further held as under: - "The underlying idea behind these rules is that packed goods are to be taxed as composite units. Various rates of tax have been fixed by the Act for sale or purchase of various types of goods. If the goods are sold in packages or containers then for purpose of imposition of tax, the turnover of the goods will have been calculated by including therein the turnover of the packages and containers." Keeping in view the above position, I am of the view that packing material used for packing the cloth was not subject to tax and therefore neither the tax nor the penalty could be imposed on the appellant. 7. The result is there is no merit in these appeals, they deserve to be dismissed which are hereby dismissed. sd/ -(G.S. HORA)Member"
(3.) Today, both the learned counsels for the parties submit that the controversy involved in the present cases relating to the imposition of tax on the packing material is covered by the decision of the co -ordinate Bench of this Court in the case Commercial Taxes Officer, Anti Evasion, Bhilwara Vs. M/s. Suzuki Textiles Ltd., Village Gudda, Post Office -Mandal, District Bhilwara, SB. Civil (Sales Tax) Revision Petition No. 288/2006, decided on 19.02.2013 in which, this Court, while following the earlier decision of the coordinate Bench of this Court at Jaipur Bench, Jaipur in the case of Assistant Commissioner, Commercial Taxes Department Vs. Teletube Electronic Ltd., Sales Tax Revision Petition No. 864/1999, decided on 26.04.2002, had proceeded to dismiss the revision petition (No. 288/2006) filed by the petitioner -Revenue.;