https://www.taxtmi.com/caselaws?id=157084 Tins used to store and contain coconut oil do not qualify as packing materials for concessional sales tax treatment. Eligibility depends on the article's ordinary use in common parlance and the statutory requirement that packing materials be used to pack finished products for sale within the State; use for storage or transport alone is insufficient. Fiscal penalties must be proportionate to the gravity of the default and surrounding circumstances, rather than imposed mechanically at the maximum rate. Bona fide use of declaration forms under a newly introduced concession, without evidence of fraud or dishonesty, supports substantial reduction of penalty, although it does not remove liability where the concession claim fails. en-us Mon, 14 Dec 1992 00:00:00 +0530 Mon, 30 Sep 2013 11:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157084 Tins used to store and contain coconut oil do not qualify as packing materials for concessional sales tax treatment. Eligibility depends on the article's ordinary use in common parlance and the statutory requirement that packing materials be used to pack finished products for sale within the State; use for storage or transport alone is insufficient. Fiscal penalties must be proportionate to the gravity of the default and surrounding circumstances, rather than imposed mechanically at the maximum rate. Bona fide use of declaration forms under a newly introduced concession, without evidence of fraud or dishonesty, supports substantial reduction of penalty, although it does not remove liability where the concession claim fails. Case-Laws VAT and Sales Tax Mon, 14 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157084