https://www.taxtmi.com/caselaws?id=156574 Plastic spools used for wrapping adhesive plaster tapes were treated as part of the goods because the decisive test was whether the item was necessary to make the product marketable. Since the tapes could be sold only after being wrapped on the spools, the spools were held to form part of the saleable product and not merely packing material. On that basis, they fell outside the entry for prohibited polythene packing material, and denial of set-off could not be sustained. The referred questions were answered against the Revenue and in favour of the assessee. en-us Fri, 19 Jul 1991 00:00:00 +0530 Sat, 21 Sep 2013 17:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156574 Plastic spools used for wrapping adhesive plaster tapes were treated as part of the goods because the decisive test was whether the item was necessary to make the product marketable. Since the tapes could be sold only after being wrapped on the spools, the spools were held to form part of the saleable product and not merely packing material. On that basis, they fell outside the entry for prohibited polythene packing material, and denial of set-off could not be sustained. The referred questions were answered against the Revenue and in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 19 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156574