https://www.taxtmi.com/caselaws?id=148260 Packing materials used only after boot polish is manufactured do not qualify as raw material for concessional sales tax treatment under the Madhya Pradesh General Sales Tax Act, 1958. Raw material was confined to articles used as ingredients in the manufactured goods or consumed in the manufacturing process, and manufacture was limited to producing, collecting, extracting, preparing or making goods. Tin-dibbies, cartons, aluminium-foils, box-board and gray-board were used merely for packing and sale facilitation, not in the manufacture itself. Their inclusion in the registration certificate was therefore rightly refused. en-us Fri, 22 Jul 1966 00:00:00 +0530 Wed, 24 Apr 2013 16:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148260 Packing materials used only after boot polish is manufactured do not qualify as raw material for concessional sales tax treatment under the Madhya Pradesh General Sales Tax Act, 1958. Raw material was confined to articles used as ingredients in the manufactured goods or consumed in the manufacturing process, and manufacture was limited to producing, collecting, extracting, preparing or making goods. Tin-dibbies, cartons, aluminium-foils, box-board and gray-board were used merely for packing and sale facilitation, not in the manufacture itself. Their inclusion in the registration certificate was therefore rightly refused. Case-Laws VAT and Sales Tax Fri, 22 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148260