2022
damaged condition on 30.04.2021 due to defective packaging
and Pw1 owns responsibility for the same in the email
prima facie evidence of the weight and the number of
packages stated therein. However, in view of the proviso added to the
Sub- Section ... number of packages stated
therein. However, in case of consignments in wagon load or train load
and the weight of number of packages not checked
infringing packaging material, labels, and cardboard
cartons. Approximately 52,530 bottles of 250 ml and 2,000 bottles of 250 ml
containing defective product were ... bottles seized= 52,530 bottles
2 bags of defective bottles, each bag containing
approx. 1000 bottles.
Packaging material (card board cartons)= 13200
pieces
11 rolls
Pars Packagers Thru. Partner vs Commissioner Commercial Tax Lko. on 20 July, 2022
Author: Rajiv Joshi
Bench: Rajiv Joshi
HIGH COURT OF JUDICATURE AT ALLAHABAD ... Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 104 of 2019
Revisionist :- M/S Pars Packagers Thru. Partner
Opposite Party :- Commissioner Commercial Tax Lko.
Counsel
M.Gobineelan, Son Of P.P.Mani vs The Secretary To The Government, ... on 28
look into the defects and to
respond immediately with solution and plaintiff came out with
an explanation that the defect might have occurred during ... defendants customer's production unit to study the defects
that occur during the packaging process and found that there
were sealing problems
working properly and was having defect, as the same was to be used for
packaging of Food Products/Namkeens/Packing of Garments, Hosiery
and Nonwoven
packaging of the goods is being carried out by the
assessee. Further, the assessee also undertakes the liability to replace any
defective goods. Drawing
commodity] package, covering, receptacle,
animal, vehicle, vessel or other
conveyance] shall be made under section
6A unless the owner of such [essential
commodity] package, covering ... essential commodity package, covering,
receptacle, animal, vehicle, vessel or other
conveyance shall be invalid merely by
reason of any defect or irregularity
package, covering or receptacle, animal, vehicle, vessel or other conveyance]] shall be made under section 6A unless the owner of such [essential commodity, package, covering ... essential commodity package, covering, receptacle, animal, vehicle, vessel or other conveyance shall be invalid merely by reason of any defect or irregularity in the notice