M/S. PARLE BISCUITS (P) LTD. vs STATE OF BIHAR .

The Supreme Court upheld the Patna High Court's judgment regarding the applicability of notification S.O. 154 dated 28.1.1985 under Section 13(1) of the Bihar Finance Act, 1981, affirming that the amendment made by the Bihar Finance Amendment Act, 1985, did not exempt the appellant from paying sales tax on packing materials. The Court clarified that 'cardboard boxes' are distinct from 'cardboard' and thus the notification does not preclude the benefit of concessional tax rates under Section 13(1)(e) of the Act. The appeal was dismissed, maintaining the High Court's ruling on the matter.