https://www.taxtmi.com/caselaws?id=156219 Wooden pallets used to bundle cement bags for transport and transhipment were treated as wooden frames and packing materials under entry 12 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969. The HC held that pallets, made by joining planks in a definite manner, answer the description of wooden frames, and that packing material extends beyond articles in which goods are merely placed to include materials used to compact goods for transport or sale. As the pallets were used to pack cement bags into transportable bundles, they fell within entry 12 and not the residuary entry 13. en-us Tue, 02 Apr 1991 00:00:00 +0530 Mon, 16 Sep 2013 15:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156219 Wooden pallets used to bundle cement bags for transport and transhipment were treated as wooden frames and packing materials under entry 12 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969. The HC held that pallets, made by joining planks in a definite manner, answer the description of wooden frames, and that packing material extends beyond articles in which goods are merely placed to include materials used to compact goods for transport or sale. As the pallets were used to pack cement bags into transportable bundles, they fell within entry 12 and not the residuary entry 13. Case-Laws VAT and Sales Tax Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156219