https://www.taxtmi.com/caselaws?id=100839 The Supreme Court affirmed the High Court's decision in favor of the respondent-company, allowing tin sheets and tin plates to be included in its registration certificate for packing vegetable products under clause (c) of sub-section (3) of section 8 of the Central Sales Tax Act, 1956. The Court held that the intention to use materials for packing goods for sale sufficed, even if modifications were needed, emphasizing the broad interpretation of packing materials. The judgment clarified that converting materials into containers did not disqualify them as packing materials, ensuring the respondent's entitlement to amend its registration certificate. en-us Tue, 09 Jan 1973 00:00:00 +0530 Fri, 22 Jul 2016 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100839 The Supreme Court affirmed the High Court's decision in favor of the respondent-company, allowing tin sheets and tin plates to be included in its registration certificate for packing vegetable products under clause (c) of sub-section (3) of section 8 of the Central Sales Tax Act, 1956. The Court held that the intention to use materials for packing goods for sale sufficed, even if modifications were needed, emphasizing the broad interpretation of packing materials. The judgment clarified that converting materials into containers did not disqualify them as packing materials, ensuring the respondent's entitlement to amend its registration certificate. Case-Laws VAT and Sales Tax Tue, 09 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100839