TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether tin-dibbies, cartons, aluminium-foils, box-board and gray-board used for packing boot polish could be treated as raw material for the manufacture of boot polish and included in the registration certificate.
Analysis: Under section 8 of the Madhya Pradesh General Sales Tax Act, 1958, concessional treatment is available only for raw material used in the manufacture of goods. The statutory meaning of manufacture was confined to the process of producing, collecting, extracting, preparing or making goods, and raw material meant an article used as an ingredient in manufactured goods or an article consumed in the process of manufacture. The packing articles in question were used only after the boot polish had been manufactured, for packing and facilitating sale. They were neither ingredients in the manufacture of boot polish nor articles consumed in the manufacturing process.
Conclusion: The packing materials did not qualify as raw material for the manufacture of boot polish, and their inclusion in the registration certificate was rightly refused.
Ratio Decidendi: Materials used merely for packing finished goods, and not as ingredients in or articles consumed during the manufacturing process, are not raw material within the meaning of the sales tax provision granting concessional treatment.
TaxTMI 
TaxTMI 
