N. C. SHARMA, J. - The appellant, M/s. Centuary Ecka, Jodhpur, is a duly registered partnership firm under the Indian Partnership Act, 1932, having its registered office at 182, Balniketan Road, Jodhpur, and its branch officer at Pali. This firm is also registered as a dealer under the provisions of the Rajasthan Sales Tax Act, 1954 (hereinafter, for short, "the Rajasthan Act") as well as under the Central Sales Tax Act, 1956 (hereinafter, for short, "the Central Act"). This firm is doing business in purchasing and selling of packing materials, that is, waterproof paper (bituminised paper), the PVC bags and poly propylene bags, etc., at Jodhpur as well as at Pali. During the financial year 1978-79, the appellant-firm effected sale of waterproof paper only worth Rs. 2,32,074.50 at its head office at Jodhpur and worth Rs. 25,757.10 at its branch office at Pali and it charged sales tax from the customers at 4 per cent treating them as packing material and deposited the tax amount accordingly with the State exchequer. During the same financial year, the appellant-firm effected sales of PVC bags worth Rs. 27,353 and of poly propylene bags worth Rs. 7,999.85 at Jodhpur and further effected sale of poly propylene bags worth Rs. 15,503.51 at its branch office at Pali and charged the sales tax at the same rate of 4 per cent and deposited the tax accordingly with the Government exchequer. The Assistant Commercial Taxes Officer, Jodhpur, made assessment under section 10(3) of the Rajasthan Act for the financial years 1978-79 and 1979-80, on February 28, 1984 and after having gone through the books of account, purchases and sales vouchers, etc., maintained by the appellant-assessee, the turnover from the sale of waterproof paper (bituminised paper), PVC bags and poly propylene bags were assessed to sales tax at 4 per cent in accordance with the rate of tax prescribed for these goods by the State Government by its Notification No. F.2(8) FD/Gr.IV/75-9 dated July 1, 1975. However, on the basis of an audit report, the Assistant Commercial Taxes Officer, Jodhpur, on May 27, 1985, issued a notice under section 12 of the Rajasthan Act fixing date of hearing as June 13, 1985, and stating that the turnover from the sale of waterproof paper, PVC bags and poly propylene bags during the financial years 1978-79 and 1979-80 should have been taxed respectively at 7 per cent and 8 per cent instead of 4 per cent and required the appellant-firm to show cause why the difference of tax calculated and leviable and leviable and interest under section 11B of the Rajasthan Act may not be recovered. By these notices the Assistant Commercial Taxes Officer, Jodhpur, proposed to create an additional demand of Rs. 7,735 and Rs. 1,525 in respect of the difference of tax and of Rs. 7,889.36 and Rs. 1,550 in respect of interest of the sale effected during the financial year 1978-79 and for the financial year 1979-80, it proposed to create the additional demand of Rs. 4,434 in respect of difference of tax and of interest amounting to Rs. 3,725.12 under section 11B of the Rajasthan Act. The appellant-firm submitted reply to the show cause notice dated May 27, 1985, issued under section 12 of the Rajasthan Act, contending that the waterproof paper was either a form of craft paper or bituminised packing material and further that PVC bags and poly propylene bags were polythene and alkathene packing materials as well as plastic packing materials and were covered under item No. 8(g) of the aforesaid State Government notification dated July 1, 1975. The butter paper was also packing material. Despite that the Assistant Commercial Taxes Officer (respondent No. 2) made the reassessment under section 12 of the Rajasthan Act and issued demand notices exhibits 6 and 7 raising additional demand of tax with respect to the difference of sales tax paid and payable and also for interest. This additional levy and demand was challenged by the appellant by filing S.B. Civil Writ P