https://www.taxtmi.com/caselaws?id=155795 Sales of cardboard boxes used as explosive containers were not subject to special sales tax where the boxes constituted commercially distinct goods and were legally restricted to single use. Commercial and popular meaning governed classification: a rigid cardboard box was not merely cardboard. The Explosives Rules required such containers to be destroyed or rendered unusable after use, preventing their sale from forming part of a continuing taxable series at a later notified stage. Consequently, the notification did not apply, and the assessee's sales were not liable to special sales tax. 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 Sales of cardboard boxes used as explosive containers were not subject to special sales tax where the boxes constituted commercially distinct goods and were legally restricted to single use. Commercial and popular meaning governed classification: a rigid cardboard box was not merely cardboard. The Explosives Rules required such containers to be destroyed or rendered unusable after use, preventing their sale from forming part of a continuing taxable series at a later notified stage. Consequently, the notification did not apply, and the assessee's sales were not liable to special sales tax. Case-Laws VAT and Sales Tax Tue, 29 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155795