https://www.taxtmi.com/caselaws?id=208324 A secondary outer packing used only for transportation, safety or convenience does not qualify as a wholesale package under Rule 2(x) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 unless it satisfies the statutory definition. The Supreme Court found that the seized packing was merely an outer cover for transport and protection, not packaging intended for sale as a wholesale package to an intermediary. As a result, the declaration requirement under Rule 29 did not apply, and the alleged violation was not established. en-us Fri, 26 Aug 2011 00:00:00 +0530 Thu, 12 Jan 2012 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208324 A secondary outer packing used only for transportation, safety or convenience does not qualify as a wholesale package under Rule 2(x) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 unless it satisfies the statutory definition. The Supreme Court found that the seized packing was merely an outer cover for transport and protection, not packaging intended for sale as a wholesale package to an intermediary. As a result, the declaration requirement under Rule 29 did not apply, and the alleged violation was not established. Case-Laws Indian Laws Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208324