Rajasthan Sales Tax Act, 1954–Sec. 12–Re-assessment proceedings
on the ground that no exemption was available on the packing material–No justification for the revenue suggesting any segregation and splitting of the turnover into two parts one relating to commodity and another to packing material–No separate price was charged for packing material–Further, it was also not used for the purpose of transport–Impugned judgment of Tribunal is liable to be set aside.
