https://www.taxtmi.com/caselaws?id=145220 Section 7(4) of the Bengal Finance (Sales Tax) Act, 1941 was read as permitting amendment of a registration certificate on information received from any source, including the authority's own knowledge, and not only on information furnished under section 16; the jurisdictional challenge therefore failed. Under section 5(2)(a)(ii), packing materials form a separate deductible category distinct from goods used in manufacture. Paper and ink used for cartons, labels and directions were not deductible on the manufacture limb, but the packing-material question could not be rejected by conflating the two categories, so the matter required a fresh finding on that aspect. en-us Tue, 21 Mar 1967 00:00:00 +0530 Tue, 23 Apr 2013 12:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145220 Section 7(4) of the Bengal Finance (Sales Tax) Act, 1941 was read as permitting amendment of a registration certificate on information received from any source, including the authority's own knowledge, and not only on information furnished under section 16; the jurisdictional challenge therefore failed. Under section 5(2)(a)(ii), packing materials form a separate deductible category distinct from goods used in manufacture. Paper and ink used for cartons, labels and directions were not deductible on the manufacture limb, but the packing-material question could not be rejected by conflating the two categories, so the matter required a fresh finding on that aspect. Case-Laws VAT and Sales Tax Tue, 21 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145220