- (1.) This revision petition has been filed by the Revenue against the order of the Tax Board dated 11.4.2004 whereby the Tax Board upholding the order of the learned Dy. Commissioner (Appeals) held that the AA was not justified in estimating the sale of packing material at the rate of 11% of the total value of goods in question i.e., granite slabs sold by the assessee and, therefore, the levy of additional tax on alleged sale of packing material was set aside by both the appellate authorities.
(2.) The learned Tax Board has clearly found in its impugned order that the assessed did not charge anything separately for the sale of packing material nor any tax was collected on such sale of packing material.
(3.) The goods in question i.e., granite is sold as a packing material like Bardana etc. and the assessee contended that the value of such packing material was insignificant and there was no express or implied sale of such packing material by the assessee, therefore, the assessee did not charge anything separately for such sale of packing material to the purchasers.;