https://www.taxtmi.com/caselaws?id=219220 Duplex coated board, mill board and grey board were held to fall within the expression "articles of packing" in Entry No. 9 of Schedule II(B) of the Uttarakhand Value Added Tax Act, 2005. The entry was construed as inclusive, so its scope was not limited to the examples of boxes, cases and cartons expressly mentioned. Applying the commercial parlance test, the boards were treated as packing articles because they are commonly understood in the market as materials used for packing. Taxability was determined by the character of the goods sold, not by their later use. The Tribunal's view was upheld and no interference was made. en-us Tue, 13 Mar 2012 00:00:00 +0530 Wed, 24 Sep 2014 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219220 Duplex coated board, mill board and grey board were held to fall within the expression "articles of packing" in Entry No. 9 of Schedule II(B) of the Uttarakhand Value Added Tax Act, 2005. The entry was construed as inclusive, so its scope was not limited to the examples of boxes, cases and cartons expressly mentioned. Applying the commercial parlance test, the boards were treated as packing articles because they are commonly understood in the market as materials used for packing. Taxability was determined by the character of the goods sold, not by their later use. The Tribunal's view was upheld and no interference was made. Case-Laws VAT and Sales Tax Tue, 13 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219220