https://www.taxtmi.com/caselaws?id=105393 Paper-based cardboard boxes used for biscuit packing were not automatically covered by the notification's reference to "paper" merely because they were made from paper; the notification separately referred to items such as cardboard and cartons, so paper could not be read to include every article made from paper. The later insertion of clause (e) in section 13(1) of the Bihar Finance Act, 1981 did not by itself override the earlier exemption notification, because the amended provision showed no intention to displace it and both were not inconsistent. Whether the boxes were "cartons" remained a factual classification issue requiring commercial and factual examination. en-us Wed, 15 Dec 2004 00:00:00 +0530 Sat, 30 Jan 2016 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105393 Paper-based cardboard boxes used for biscuit packing were not automatically covered by the notification's reference to "paper" merely because they were made from paper; the notification separately referred to items such as cardboard and cartons, so paper could not be read to include every article made from paper. The later insertion of clause (e) in section 13(1) of the Bihar Finance Act, 1981 did not by itself override the earlier exemption notification, because the amended provision showed no intention to displace it and both were not inconsistent. Whether the boxes were "cartons" remained a factual classification issue requiring commercial and factual examination. Case-Laws VAT and Sales Tax Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105393