1. - This is an application under Section 15(2) of the Rajasthan Sales Tax Act, 1954 (which will hereinafter be referred to as the Act) fey the Commercial Taxes Officer. Circle E. Jaipur, for directing the Board of Revenue to state a case and refer the question of law arising out of its order dated March 30, 1976, passed in Revision Case No. 112/75.

2. The non applicant M/s Sita Ram Satish Chandra & Co. made an application on April 16, 1973, under Section 12A of the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, for determining the disputed question whether sale of cable-drums amounts to sale of 'packing material' and falls within any one of the items mentioned under serial No. 1 in the Notification No F. (21) FD (CT) 713 dated March 27, 1971, so that the rate of tax mentioned therein viz. 3% may be charged from this non-applicant on the sale of cable drums. The Additional Commissioner, Commercial Taxes by his order dated December 5, 1974, held that cable-drum is not a packing material in terms of the aforesaid notification Aggrieved by the order of the Additional Commissioner the non-applicant No. 1 filed a revision application before the Board of Revenue, w