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1 - 5 of 5 (0.16 seconds)Lt. Governor Of Delhi & Ors vs M/S. Ganesh Flour Mills Co. Ltd on 9 January, 1973
12. Section 4-B of the Act and the notification No. TT-2-1623/X1-7(159)/91-U.P. Act-15/48-Order-94 dated 21.5.1994 provides the benefit of concessional rate of tax or the exemption on the goods used in the manufacturing of notified goods or in the packing of such notified goods and not to the raw material of the packing material. PVC granules powder as such cannot be used for packing of the manufactured goods. It is raw material for the manufacturing of packing material. Recognition certificate shows that the dealer was not holding recognition certificate for the manufacturing of packing material, therefore, PVC granules was not eligible for the benefit of concessional rate of tax under Section 4-B of the Act. The decision in the case of Lt. Governor, Delhi v. Ganesh Flour Mills Co. Ltd. (supra) relied upon by the Tribunal is the decision of the Apex Court under the Central Sales Tax Act and is based on the language of Clause (c) of Sub-section (3) of Section 8 of the Act and is not applicable to the present case.
Section 8 in The Central Sales Tax Act, 1956 [Entire Act]
Delhi Sales Tax Act, 1975
Section 21 in The U.P. General Clauses Act, 1904 [Entire Act]
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