https://www.taxtmi.com/caselaws?id=156716 The phrase "packing of goods for sale" in section 8(3)(c) of the Central Sales Tax Act was read narrowly, requiring use as packing material for sale rather than mere protection or storage. Fumigation covers, tarpaulins, nylon ropes and patramats were found to be used only to cover stacks, prevent moisture and keep foodgrains above the ground, so they facilitated preservation and storage but were not packing materials for sale. The four items were therefore not covered by section 8(3)(c) and could not be included in the registration certificate. en-us Mon, 25 Mar 1991 00:00:00 +0530 Mon, 23 Sep 2013 18:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156716 The phrase "packing of goods for sale" in section 8(3)(c) of the Central Sales Tax Act was read narrowly, requiring use as packing material for sale rather than mere protection or storage. Fumigation covers, tarpaulins, nylon ropes and patramats were found to be used only to cover stacks, prevent moisture and keep foodgrains above the ground, so they facilitated preservation and storage but were not packing materials for sale. The four items were therefore not covered by section 8(3)(c) and could not be included in the registration certificate. Case-Laws VAT and Sales Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156716