https://www.taxtmi.com/caselaws?id=124898 Polythene sheets or film supplied for conversion into covers used to pack milk and other goods fall within the ordinary meaning of "packing material" under Entry 102 of the First Schedule to the Kerala General Sales Tax Act, 1963. The entry covers packing cases and packing materials broadly; the power to notify further materials extends the concessional scope but is unnecessary where an article inherently serves a packing function. Classification depends on the article's function and use in packing, rather than its form at sale or character as raw material. Such polythene sheets are taxable at the concessional rate, and reassessment at the higher rate is unsustainable. en-us Tue, 19 Feb 2008 00:00:00 +0530 Fri, 12 Dec 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124898 Polythene sheets or film supplied for conversion into covers used to pack milk and other goods fall within the ordinary meaning of "packing material" under Entry 102 of the First Schedule to the Kerala General Sales Tax Act, 1963. The entry covers packing cases and packing materials broadly; the power to notify further materials extends the concessional scope but is unnecessary where an article inherently serves a packing function. Classification depends on the article's function and use in packing, rather than its form at sale or character as raw material. Such polythene sheets are taxable at the concessional rate, and reassessment at the higher rate is unsustainable. Case-Laws Indian Laws Tue, 19 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124898