https://www.taxtmi.com/caselaws?id=155795 Cardboard boxes used as containers for explosives were treated as a distinct commercial article from raw cardboard, applying commercial and popular meaning. Because the Explosives Rules, 1940 and 1983 restricted such containers to single use and required them to be destroyed or rendered unusable thereafter, their sale was not part of a continuing taxable series of sales. On that basis, the notification under the Bihar Sales Tax Act, 1959 did not bring the sale within special sales tax at the notified stage. The article concludes that single-use statutory containers are outside the later-stage levy where the goods are not part of a continuing chain of sales. en-us Tue, 29 Mar 1988 00:00:00 +0530 Sat, 07 Sep 2013 17:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155795 Cardboard boxes used as containers for explosives were treated as a distinct commercial article from raw cardboard, applying commercial and popular meaning. Because the Explosives Rules, 1940 and 1983 restricted such containers to single use and required them to be destroyed or rendered unusable thereafter, their sale was not part of a continuing taxable series of sales. On that basis, the notification under the Bihar Sales Tax Act, 1959 did not bring the sale within special sales tax at the notified stage. The article concludes that single-use statutory containers are outside the later-stage levy where the goods are not part of a continuing chain of sales. Case-Laws VAT and Sales Tax Tue, 29 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155795