Vineet Kothari, J. - (1.) HEARD the learned Counsel for the petitioner -Revenue.
(2.) THIS revision petition is directed against the order of the Tax Board dated 27.2.2007 whereby the Tax Board has allowed refund of the tax deposited under protest by the respondent -assessee on the sale value of packing material as the Tax Board found that no tax was imposable in view of the notification dtd. 27.3.1995 quoted by the Tax Board in its order. This revision petition was filed in view of the condition imposed in the said notfn that the tax already paid to the State Govt. if any, shall not be refunded. However, the Tax Board has found that the said Tax was never collected from the customers and then paid by the assessee to the State.
(3.) ON the contrary, the finding is that the same was paid under protest by the respondent -assessee subject to his right under appeal filed by it before the Tax Board.;