https://www.taxtmi.com/caselaws?id=156145 Item 103 of the Tamil Nadu General Sales Tax Act was held to apply only where the goods satisfied all cumulative conditions, including that they were tinned, canned, bottled or packed and sold under a registered brand name. The word "packed" was given a restricted meaning by noscitur a sociis, taking colour from the accompanying words and covering packing done for preservation, transport or sale, not mere resale in the same gunny bags in which the goods were purchased. As the dealer only bought sago and tapioca products in gunny bags and resold them without packing, the statutory condition was not met and the higher levy did not apply. en-us Tue, 05 Dec 1989 00:00:00 +0530 Sat, 14 Sep 2013 12:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156145 Item 103 of the Tamil Nadu General Sales Tax Act was held to apply only where the goods satisfied all cumulative conditions, including that they were tinned, canned, bottled or packed and sold under a registered brand name. The word "packed" was given a restricted meaning by noscitur a sociis, taking colour from the accompanying words and covering packing done for preservation, transport or sale, not mere resale in the same gunny bags in which the goods were purchased. As the dealer only bought sago and tapioca products in gunny bags and resold them without packing, the statutory condition was not met and the higher levy did not apply. Case-Laws VAT and Sales Tax Tue, 05 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156145