https://www.taxtmi.com/caselaws?id=157745 Empty tins used for packing oil are not automatically excluded from resale treatment merely because they served as consumable stores. The relevant test under the Gujarat Sales Tax Act is whether the goods, on the facts, are resold in the same form or undergo a process amounting to manufacture, meaning a change that creates a commercially different and distinct commodity. Whether containers are separately sold, transferred with goods, or form part of a single transaction depends on the contract, the identity and value of the container, and its capacity for independent sale or reuse. A blanket conclusion that empty tins cannot be resold was rejected. en-us Thu, 01 Oct 1992 00:00:00 +0530 Thu, 10 Oct 2013 13:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157745 Empty tins used for packing oil are not automatically excluded from resale treatment merely because they served as consumable stores. The relevant test under the Gujarat Sales Tax Act is whether the goods, on the facts, are resold in the same form or undergo a process amounting to manufacture, meaning a change that creates a commercially different and distinct commodity. Whether containers are separately sold, transferred with goods, or form part of a single transaction depends on the contract, the identity and value of the container, and its capacity for independent sale or reuse. A blanket conclusion that empty tins cannot be resold was rejected. Case-Laws VAT and Sales Tax Thu, 01 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157745