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PETITIONER: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, BANGALORE

       Vs.

RESPONDENT: M/S MYSORE BREWERIES LTD. & ORS.

DATE OF JUDGMENT:       04/03/1997

BENCH: CJI, SUHAS C. SEN, SUJATA V. MANOHAR

ACT:

HEADNOTE:

JUDGMENT:                       J U D G M E N T SEN, J.      Following the decision in Civil Appeal Nos.8479-8482 of 1994 (United  Breweries Limited v. State of Andhra Pradesh), these appeals must fail.      Mr.B. Sen,  appearing on  behalf of the respondents has drawn our attention to clause (ff) of sub-rule (4) of Rule 6 of the  Karnataka Sales  Tax Rules, 1957, which specifically provides:-      "6(4). In  determining the  taxable      turnover, the  amount specified  in      clauses (a)  to (n)  shall, subject      to   the    conditions    specified      therein, subject  to the conditions      specified therein, be deducted from      the total  turnover  as  determined      from the  total  turnover  sub-rule      (1) -      (a) ...         ...             ...      to      (f) ...         ...             ...      (ff). all amounts falling under the      head charges  for packing;  that is      to  say,   the  cost   of   packing      materials and  cost of  labour  for      packing in  respect  of  goods  not      liable to  tax at  the hands of the      assessee,  whether   or  not   such      amounts are  specified and  charged      for by the dealer separately;"      Mr. B.  Sen has  contended that  this is  an additional ground why appeals should be dismissed in this case.      The appeals are dismissed. No order as to costs.