https://www.taxtmi.com/caselaws?id=148601 The Court held that the turnover related to packing materials, including gunny bags, was not subject to tax. Consequently, the imposition of penalties for undisclosed packing material value was deemed unjustified. The judgment emphasized a comprehensive interpretation of relevant laws and rules, determining the non-taxability of packing materials in the context of cement supply. The petitions seeking to quash orders reopening assessments and imposing penalties were allowed, with costs awarded to the petitioners. en-us Mon, 25 Mar 1968 00:00:00 +0530 Tue, 30 Apr 2013 17:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148601 The Court held that the turnover related to packing materials, including gunny bags, was not subject to tax. Consequently, the imposition of penalties for undisclosed packing material value was deemed unjustified. The judgment emphasized a comprehensive interpretation of relevant laws and rules, determining the non-taxability of packing materials in the context of cement supply. The petitions seeking to quash orders reopening assessments and imposing penalties were allowed, with costs awarded to the petitioners. Case-Laws VAT and Sales Tax Mon, 25 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148601