https://www.taxtmi.com/caselaws?id=152918 Packing materials, nails, strips and packing cases used to pack manufactured goods for sale were treated as deductible under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi. The statutory reference to goods used as raw materials and to containers or packing materials was read as covering materials connected with making finished goods fit for market and preserving their condition. The prescribed registration form could not override the Act, and the rules had to yield to the statutory entitlement. The deletion of the deduction was therefore unsustainable. en-us Wed, 09 May 1979 00:00:00 +0530 Fri, 12 Jul 2013 17:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152918 Packing materials, nails, strips and packing cases used to pack manufactured goods for sale were treated as deductible under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi. The statutory reference to goods used as raw materials and to containers or packing materials was read as covering materials connected with making finished goods fit for market and preserving their condition. The prescribed registration form could not override the Act, and the rules had to yield to the statutory entitlement. The deletion of the deduction was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 09 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152918