https://www.taxtmi.com/caselaws?id=158310 The High Court of Madhya Pradesh ruled in favor of the Revenue, affirming the taxation of mill board and paper boards at 10% instead of 5%. The Court found that although mill board is used in packing, since it was not specifically listed as packing material in the relevant entry of Schedule II, it should be taxed at the higher rate of 10%. The decision was based on the absence of mill board from the enumerated list of specified packing materials, leading to the rejection of the assessee's argument for a lower tax rate. en-us Mon, 22 Apr 1996 00:00:00 +0530 Sat, 19 Oct 2013 18:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158310 The High Court of Madhya Pradesh ruled in favor of the Revenue, affirming the taxation of mill board and paper boards at 10% instead of 5%. The Court found that although mill board is used in packing, since it was not specifically listed as packing material in the relevant entry of Schedule II, it should be taxed at the higher rate of 10%. The decision was based on the absence of mill board from the enumerated list of specified packing materials, leading to the rejection of the assessee's argument for a lower tax rate. Case-Laws VAT and Sales Tax Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158310