https://www.taxtmi.com/caselaws?id=154342 Corrugated board boxes were treated as falling within the category of cardboard boxes for tax classification, because corrugation was held not to change the basic identity of the product. The Court applied the principle that a manufacturing or utility-enhancing process does not, by itself, create a distinct taxable commodity when the essential character remains the same. On that basis, the Tribunal's classification was upheld, and the boxes were liable to tax at the rate applicable to cardboard boxes rather than being treated as unclassified goods. en-us Fri, 24 Feb 1984 00:00:00 +0530 Sat, 17 Aug 2013 15:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154342 Corrugated board boxes were treated as falling within the category of cardboard boxes for tax classification, because corrugation was held not to change the basic identity of the product. The Court applied the principle that a manufacturing or utility-enhancing process does not, by itself, create a distinct taxable commodity when the essential character remains the same. On that basis, the Tribunal's classification was upheld, and the boxes were liable to tax at the rate applicable to cardboard boxes rather than being treated as unclassified goods. Case-Laws VAT and Sales Tax Fri, 24 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154342