PANACHAND JAIN, J.—This application under Section 15 (3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the Act) is deemed to be an application for revision under Section 15 (1) of the Act as amended by the Rajasthan Sales Tax (Amendment) Act, 1984, in accordance with the provisions of sub-section (10) of Section 13 of the aforesaid Amending Act. We have, therefore, heard the learned counsel for the parties treating the reference application as a revision petition under the amended provisions of Section 15 of the Act.

2. The question which arises for consideration in this revision petition is as to whether empty cable drums would fall within the expression "packing materials" occurring in the Notification issued by the State Government on March 27, 1971 and so would be taxable at the rate of 3% and not at the general rate of 7%.

3. M/s. Sitaram Satish Chand and Company (hereinafter called the Assessee) deals in the sale of cable drums, empty wooden boxes and other items. The Assistant Commercial Taxes Officer, Ward II, B Circle, Jaipur, while as easing the turnover of the assessee for the assessment year 1973-74. relatable to the period December 17, 1972 to October

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