https://www.taxtmi.com/caselaws?id=150998 Where classification turns on whether paper is adapted for use in packing goods, the controlling inquiry is whether packing is its normal use. On the record, butter paper could be used for packing soft and delicate articles, but there was no finding that its ordinary use was packing goods. It therefore did not fall within the packing-goods entry and was classified under the general paper entry. On that footing, the assessees were entitled to the claimed set-off under the sales tax rules. en-us Wed, 19 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 12:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150998 Where classification turns on whether paper is adapted for use in packing goods, the controlling inquiry is whether packing is its normal use. On the record, butter paper could be used for packing soft and delicate articles, but there was no finding that its ordinary use was packing goods. It therefore did not fall within the packing-goods entry and was classified under the general paper entry. On that footing, the assessees were entitled to the claimed set-off under the sales tax rules. Case-Laws VAT and Sales Tax Wed, 19 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150998