https://www.taxtmi.com/caselaws?id=158022 Big paper cartons used for bulk packing and transport of bottled liquor were treated as part of the liquor sale for taxation purposes under the Kerala General Sales Tax Act. The Court followed the earlier binding view that cardboard cartons used to pack bottled liquor form part of the goods sold and are exigible at the liquor rate. On that basis, the cartons were held taxable at the rate applicable to liquor, and the challenge failed. en-us Wed, 01 Feb 1995 00:00:00 +0530 Tue, 15 Oct 2013 12:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158022 Big paper cartons used for bulk packing and transport of bottled liquor were treated as part of the liquor sale for taxation purposes under the Kerala General Sales Tax Act. The Court followed the earlier binding view that cardboard cartons used to pack bottled liquor form part of the goods sold and are exigible at the liquor rate. On that basis, the cartons were held taxable at the rate applicable to liquor, and the challenge failed. Case-Laws VAT and Sales Tax Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158022