In the High Court of Judicature for Rajasthan At Jaipur Bench, Jaipur O R D E R In S.B. Sales Tax Revision Petition No.97/2005 Commercial Taxes Officer, Circle-B, Makrana Vs. M/s. Goyal Iodised Salt Works Date Of Order :: 4th May, 2009 Hon'ble Mr. Justice Jitendra Ray Goyal Mr. Dharmendra Pareek on behalf of Mr. J.M. Saxena, for petitioner. Mr. J.N. Sharma, for respondent. ........ By the Court :- Heard learned counsel for the parties on the point of admission of this revision petition. The controversy involved in this revision petition that packing material is separately taxable or not has been set at rest by Hon'ble the Apex Court in the case of ACTO Vs. M/s. M.B. & Co., reported in (2002) 28 Tax World 494, which was followed by this Court in S.B. Sales Tax Revision Petition No.86/2005 titled as ACTO, Ward-V, Circle-B, Makrana Vs. M/s. Rohit Salt Industries, Nawa City, Nagaur, decided on 18/9/2007. Learned Deputy Commissioner (Appeals) and Rajasthan Tax Board, Ajmer after considering the facts of this case in the light of the aforesaid judgments passed the impugned judgments, which do not require any interference by this Court. More so when no substantial question of law arises. The revision petition is dismissed accordingly as having no merit. (J.R. Goyal),J. V.S. Shekhawat/- Jr. P.A. D28