https://www.taxtmi.com/caselaws?id=157102 Goods purchased as packing materials qualify for concessional purchase tax only if they are intended for resale in substantially the same condition. Where gunny or polythene bags were sent outside West Bengal, filled with cement, sealed, and later sold with the cement in West Bengal, the bags had undergone a change in use and character and were no longer the same commercial commodity. The composite sale was of cement, not a resale of the bags, so the requirement of resale under section 5(1)(aa) was not met. On that basis, the claim for concessional treatment failed and the registration certificate could not be amended to include the bags in the resale column. en-us Fri, 05 Mar 1993 00:00:00 +0530 Mon, 30 Sep 2013 13:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157102 Goods purchased as packing materials qualify for concessional purchase tax only if they are intended for resale in substantially the same condition. Where gunny or polythene bags were sent outside West Bengal, filled with cement, sealed, and later sold with the cement in West Bengal, the bags had undergone a change in use and character and were no longer the same commercial commodity. The composite sale was of cement, not a resale of the bags, so the requirement of resale under section 5(1)(aa) was not met. On that basis, the claim for concessional treatment failed and the registration certificate could not be amended to include the bags in the resale column. Case-Laws VAT and Sales Tax Fri, 05 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157102