RAJAGOPALAN, J.

These petitions filed by the State under section 12B of the Madras General Sales Tax Act arose out of assessment proceedings for the years 1951-52 and 1952-53. The assessee was the same, and the points that arose for determination in both the petitions are identical.

The Appellate Tribunal held that in both the years the assessee was entitled to the exemption granted by rule 5(1)(g)(ii) of the Turnover and Assessment Rules. The amount for 1951-52 was Rs. 6, 743 representing the cost of gunny bags, and a further sum of Rs. 33, 761 representing the cost of mats etc, which the assessee used for packing the materials which he had sold. In the year 1952-53 the items were Rs. 3, 554, the cost of gunnies, and Rs. 38, 669, the cost of mats. The Tribunal found that the appellants had shown the packing charges separately from the price of the goods sold. The further finding of the Tribunal was :

"We fail to understand how the Commercial Tax Officer held that the charges realised by the appellants for these services are assessable to tax. There can be no service on account of packing without the use of packing materials and the attempt of the Commercial Tax Officer t