https://www.taxtmi.com/caselaws?id=154414 Special sales tax under section 5 of the Bihar Sales Tax Act, 1959 applies only within a successive series of sales, including sales to persons other than specified registered dealers for resale or packing use. Packing materials used for explosives, where explosives law requires prescribed packing and prohibits reuse of outer packages, are used once and do not create a series of sales; such purchases therefore fall outside the special sales tax provision. A notification referring to cartons does not extend to corrugated fibre-board cardboard boxes or outer packages used as exterior transport containers. Commercial usage distinguishes interior cartons from exterior boxes, limiting the notification's scope accordingly. 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, 1959 applies only within a successive series of sales, including sales to persons other than specified registered dealers for resale or packing use. Packing materials used for explosives, where explosives law requires prescribed packing and prohibits reuse of outer packages, are used once and do not create a series of sales; such purchases therefore fall outside the special sales tax provision. A notification referring to cartons does not extend to corrugated fibre-board cardboard boxes or outer packages used as exterior transport containers. Commercial usage distinguishes interior cartons from exterior boxes, limiting the notification's scope accordingly. Case-Laws VAT and Sales Tax Mon, 10 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154414