https://www.taxtmi.com/caselaws?id=157114 Glassine paper and greaseproof paper used for packing were treated as "packing material" under the Rajasthan sales tax notification because the notification extended concessional treatment to packing material, including brown paper and other paper adapted for use in packing goods. Since these goods were ordinarily used for packing purposes, they fell within the broad scope of the exemption entry. The Tribunal's narrower view that they could not qualify for the concessional rate was found inconsistent with the notification's proper scope. The papers were therefore taxable at the concessional rate of 3 per cent in favour of the assessee. en-us Wed, 08 Jan 1992 00:00:00 +0530 Mon, 30 Sep 2013 14:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157114 Glassine paper and greaseproof paper used for packing were treated as "packing material" under the Rajasthan sales tax notification because the notification extended concessional treatment to packing material, including brown paper and other paper adapted for use in packing goods. Since these goods were ordinarily used for packing purposes, they fell within the broad scope of the exemption entry. The Tribunal's narrower view that they could not qualify for the concessional rate was found inconsistent with the notification's proper scope. The papers were therefore taxable at the concessional rate of 3 per cent in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 08 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157114