https://www.taxtmi.com/caselaws?id=156710 Packing material and manufacturing inputs were treated according to their factual and functional role, not by rigid labels or separate billing alone. Wooden boxes packed with oil engines were not automatically separate resold goods under section 21; their treatment depended on whether the packing formed part of a composite sale, and the matter required factual examination. Set-off under rule 42 was allowed for name-plates, wooden strips, cellac glue, hose pipes, hardware, packing material and timber used in manufacture because they formed part of the manufacturing activity or an integral adjunct. Most listed items were also accepted as consumable stores, but ghan and hammer were excluded because they were tools used in manufacture, not consumables. en-us Mon, 01 Jul 1991 00:00:00 +0530 Mon, 23 Sep 2013 18:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156710 Packing material and manufacturing inputs were treated according to their factual and functional role, not by rigid labels or separate billing alone. Wooden boxes packed with oil engines were not automatically separate resold goods under section 21; their treatment depended on whether the packing formed part of a composite sale, and the matter required factual examination. Set-off under rule 42 was allowed for name-plates, wooden strips, cellac glue, hose pipes, hardware, packing material and timber used in manufacture because they formed part of the manufacturing activity or an integral adjunct. Most listed items were also accepted as consumable stores, but ghan and hammer were excluded because they were tools used in manufacture, not consumables. Case-Laws VAT and Sales Tax Mon, 01 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156710