https://www.taxtmi.com/caselaws?id=151219 Packing materials and containers used for goods manufactured for sale fall within the statutory category eligible for tax-free purchase, and a registration certificate cannot be read narrowly to deny that benefit. The statutory language treats packing materials as an independent category, so exclusion of such goods merely because they are not directly consumed in manufacture is inconsistent with the scheme. Any deletion of packing materials from the certificate must rest on a reasoned quasi-judicial determination after an effective hearing; a mechanical, unreasoned deletion made without fair opportunity is unsustainable. The notice and deletion order were quashed and the matter was remitted for reconsideration in accordance with law. en-us Tue, 15 Apr 1975 00:00:00 +0530 Sat, 01 Jun 2013 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151219 Packing materials and containers used for goods manufactured for sale fall within the statutory category eligible for tax-free purchase, and a registration certificate cannot be read narrowly to deny that benefit. The statutory language treats packing materials as an independent category, so exclusion of such goods merely because they are not directly consumed in manufacture is inconsistent with the scheme. Any deletion of packing materials from the certificate must rest on a reasoned quasi-judicial determination after an effective hearing; a mechanical, unreasoned deletion made without fair opportunity is unsustainable. The notice and deletion order were quashed and the matter was remitted for reconsideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 15 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151219