https://www.taxtmi.com/caselaws?id=148261 Paper used to wrap bidis, agarbattis and fire-works is treated as raw material because it is consumed in the manufacturing process and serves more than a mere packing function. The analysis distinguishes wrapping that preserves aroma, freshness or protection from moisture from ordinary sale packaging, and treats such paper as falling within the statutory definition. It also states that a selling dealer may claim the concessional rate once the prescribed declaration is obtained from the purchasing dealer and the goods are specified in the purchaser's registration certificate; the tax authority cannot separately investigate the purchaser's actual use against the seller. en-us Wed, 25 Oct 1967 00:00:00 +0530 Wed, 24 Apr 2013 17:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148261 Paper used to wrap bidis, agarbattis and fire-works is treated as raw material because it is consumed in the manufacturing process and serves more than a mere packing function. The analysis distinguishes wrapping that preserves aroma, freshness or protection from moisture from ordinary sale packaging, and treats such paper as falling within the statutory definition. It also states that a selling dealer may claim the concessional rate once the prescribed declaration is obtained from the purchasing dealer and the goods are specified in the purchaser's registration certificate; the tax authority cannot separately investigate the purchaser's actual use against the seller. Case-Laws VAT and Sales Tax Wed, 25 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148261