https://www.taxtmi.com/caselaws?id=70700 Promotional materials integral to advertising may qualify for exemption where the governing notification covers them, as Nirodh containers bearing family planning symbols and publicity matter were treated as exempt. Printed booklets and folders used mainly for sales promotion did not meet the test of "reading books," which applies to books meant for public education, knowledge, enlightenment or recreation, so exemption was denied. Packing charges were treated as excludible from taxable turnover where the relevant exemption remained operative for the assessment period, making them fall within the exempted category. en-us Wed, 04 Feb 1976 00:00:00 +0530 Fri, 20 May 2022 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70700 Promotional materials integral to advertising may qualify for exemption where the governing notification covers them, as Nirodh containers bearing family planning symbols and publicity matter were treated as exempt. Printed booklets and folders used mainly for sales promotion did not meet the test of "reading books," which applies to books meant for public education, knowledge, enlightenment or recreation, so exemption was denied. Packing charges were treated as excludible from taxable turnover where the relevant exemption remained operative for the assessment period, making them fall within the exempted category. Case-Laws VAT and Sales Tax Wed, 04 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70700