https://www.taxtmi.com/caselaws?id=237847 Plastic bottles and plastic jars made from plastic granules are treated as packaging material only where they are intended and used as containers for notified goods under the relevant notification. On the facts noted, the assessee had described the goods as plastic goods in prescribed forms, and no cogent material supported a finding that they were packaging materials. The Tribunal's contrary view was unsupported by recorded reasons and inconsistent with the findings of the assessing authority and first appellate authority, so its order was set aside. en-us Tue, 10 Sep 2013 00:00:00 +0530 Wed, 09 Oct 2013 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237847 Plastic bottles and plastic jars made from plastic granules are treated as packaging material only where they are intended and used as containers for notified goods under the relevant notification. On the facts noted, the assessee had described the goods as plastic goods in prescribed forms, and no cogent material supported a finding that they were packaging materials. The Tribunal's contrary view was unsupported by recorded reasons and inconsistent with the findings of the assessing authority and first appellate authority, so its order was set aside. Case-Laws VAT and Sales Tax Tue, 10 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237847