https://www.taxtmi.com/caselaws?id=148372 Section 8(3)(c) of the Central Sales Tax Act, 1956 was construed broadly to cover not only ready-made containers but also tin sheets and tin plates intended to be fabricated into containers for packing goods for sale. The expressions "container" and "packing" were treated as having their ordinary, wide meaning, extending to materials capable of becoming receptacles where the dealer's intention was to use them for saleable goods. On that interpretation, tin sheets and tin plates meant for conversion into tin containers for vegetable oil products qualified, and refusal to amend the registration certificate was based on an error of law. en-us Fri, 03 May 1968 00:00:00 +0530 Fri, 26 Apr 2013 12:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148372 Section 8(3)(c) of the Central Sales Tax Act, 1956 was construed broadly to cover not only ready-made containers but also tin sheets and tin plates intended to be fabricated into containers for packing goods for sale. The expressions "container" and "packing" were treated as having their ordinary, wide meaning, extending to materials capable of becoming receptacles where the dealer's intention was to use them for saleable goods. On that interpretation, tin sheets and tin plates meant for conversion into tin containers for vegetable oil products qualified, and refusal to amend the registration certificate was based on an error of law. Case-Laws VAT and Sales Tax Fri, 03 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148372