https://www.taxtmi.com/caselaws?id=154414 Special sales tax under section 5 of the Bihar Sales Tax Act did not apply where packing materials for explosives were used once and could not legally be reused or resold, because that situation involved only a single sale rather than a series of sales. The note also explains that a notification covering cartons did not extend, in commercial parlance, to corrugated cardboard outer boxes or exterior packages used for explosives, especially where the goods were treated separately in the registration certificate. On that reasoning, the proposed amendment of the registration certificate lacked jurisdiction and the writ petition succeeded. en-us Mon, 10 Feb 1986 00:00:00 +0530 Mon, 19 Aug 2013 18:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154414 Special sales tax under section 5 of the Bihar Sales Tax Act did not apply where packing materials for explosives were used once and could not legally be reused or resold, because that situation involved only a single sale rather than a series of sales. The note also explains that a notification covering cartons did not extend, in commercial parlance, to corrugated cardboard outer boxes or exterior packages used for explosives, especially where the goods were treated separately in the registration certificate. On that reasoning, the proposed amendment of the registration certificate lacked jurisdiction and the writ petition succeeded. Case-Laws VAT and Sales Tax Mon, 10 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154414