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 furth