https://www.taxtmi.com/caselaws?id=154682 Tax-paid packing material used in goods sold in packed form was treated as deductible under section 2(r)(ii) of the M.P. General Sales Tax Act, 1958, when read harmoniously with the explanation to section 2(o), because the packed sale price included the packing material and the deduction provision could not be read so as to nullify that explanation. Penalty under section 43(1) was not invalid merely because no separate show-cause notice was issued, since a reasonable opportunity of hearing had already been afforded through the assessee's explanation at the assessment stage. The penalty issue survived only for reconsideration of quantum in light of the revised assessment basis. en-us Thu, 24 Apr 1986 00:00:00 +0530 Mon, 26 Aug 2013 14:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154682 Tax-paid packing material used in goods sold in packed form was treated as deductible under section 2(r)(ii) of the M.P. General Sales Tax Act, 1958, when read harmoniously with the explanation to section 2(o), because the packed sale price included the packing material and the deduction provision could not be read so as to nullify that explanation. Penalty under section 43(1) was not invalid merely because no separate show-cause notice was issued, since a reasonable opportunity of hearing had already been afforded through the assessee's explanation at the assessment stage. The penalty issue survived only for reconsideration of quantum in light of the revised assessment basis. Case-Laws VAT and Sales Tax Thu, 24 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154682