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    <title>2011 (9) TMI 688 - KARNATAKA HIGH COURT</title>
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    <description>Rule 6 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 is confined to packages intended for retail sale to the ultimate consumer and does not extend to industrial or institutional consumer packages. Reading Rule 2(p), Rule 2-A and the earlier Rule 34(a) harmoniously, the consumer-protection scheme applies to ordinary retail consumers, not to specialised goods sold for industrial use. A manufacturer selling industrial packaged goods through a stockist to an industrial consumer is therefore outside the retail-package regime, and declarations under Rule 6 are not required. On that footing, notices demanding compliance were without authority.</description>
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      <title>2011 (9) TMI 688 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=211116</link>
      <description>Rule 6 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 is confined to packages intended for retail sale to the ultimate consumer and does not extend to industrial or institutional consumer packages. Reading Rule 2(p), Rule 2-A and the earlier Rule 34(a) harmoniously, the consumer-protection scheme applies to ordinary retail consumers, not to specialised goods sold for industrial use. A manufacturer selling industrial packaged goods through a stockist to an industrial consumer is therefore outside the retail-package regime, and declarations under Rule 6 are not required. On that footing, notices demanding compliance were without authority.</description>
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