M/S Parle Biscuits (P) Ltd vs The State Of Bihar & Ors

The Supreme Court upheld the applicability of notification S.O. 154 dated 28.1.1985 under Section 13(1) of the Bihar Finance Act, 1981, to the appellant's case regarding sales tax on packing materials. The Court clarified that the amendment to Section 13(1)(e) by the Bihar Finance Amendment Act, 1985, did not exempt the appellant from the sales tax obligations on cardboard boxes. The Court emphasized the distinction between 'cardboard' and 'cardboard boxes', affirming the High Court's ruling that the notification was valid and applicable to the appellant's transactions.