https://www.taxtmi.com/caselaws?id=156313 Brown paper used for packing bidis was treated as packing material for entry tax purposes because the statutory definition under the Entry Tax Act was inclusive and depended on actual use in packing, not on a restrictive reading of the schedule. Its description as raw material in the registration certificate did not control its tax character. The fact that brown paper was expressly notified only from 1 October 1978 did not exclude its earlier treatment as packing material where it was in substance used for packing. The material was therefore liable to entry tax as packing material. en-us Tue, 17 Jul 1990 00:00:00 +0530 Tue, 17 Sep 2013 18:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156313 Brown paper used for packing bidis was treated as packing material for entry tax purposes because the statutory definition under the Entry Tax Act was inclusive and depended on actual use in packing, not on a restrictive reading of the schedule. Its description as raw material in the registration certificate did not control its tax character. The fact that brown paper was expressly notified only from 1 October 1978 did not exclude its earlier treatment as packing material where it was in substance used for packing. The material was therefore liable to entry tax as packing material. Case-Laws VAT and Sales Tax Tue, 17 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156313