https://www.taxtmi.com/caselaws?id=158379 The phrase "that is to say" in a sales-tax entry was treated as exhaustive, so only the goods expressly listed could fall within the packing-material classification under the M.P. General Sales Tax Act, 1958. After the 1 October 1978 amendment, the Legislature defined "packing material" by reference to the specified goods and added a power to notify additional items, confirming that unenumerated goods could not be included by implication. On that construction, bamboo crates, not being specifically named before the amendment, were outside the packing-material entry and were taxable under the residuary entry; the issue was answered for the Revenue. en-us Wed, 08 Mar 1995 00:00:00 +0530 Tue, 22 Oct 2013 17:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158379 The phrase "that is to say" in a sales-tax entry was treated as exhaustive, so only the goods expressly listed could fall within the packing-material classification under the M.P. General Sales Tax Act, 1958. After the 1 October 1978 amendment, the Legislature defined "packing material" by reference to the specified goods and added a power to notify additional items, confirming that unenumerated goods could not be included by implication. On that construction, bamboo crates, not being specifically named before the amendment, were outside the packing-material entry and were taxable under the residuary entry; the issue was answered for the Revenue. Case-Laws VAT and Sales Tax Wed, 08 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158379