https://www.taxtmi.com/caselaws?id=158513 Tax-paid packing material used for packing agarbattis remained deductible from taxable turnover under section 2(r)(ii) of the M.P. General Sales Tax Act, 1958. Explanation I to section 2(o) only expanded the sale-price definition by treating goods sold with packing material as inclusive of packing cost; it did not override the separate deduction provision. The two provisions operated in distinct fields, so the non obstante language in the explanation could not be read to defeat the statutory benefit expressly granted for tax-paid goods. The assessee was therefore entitled to the claimed deduction. en-us Thu, 02 Nov 1995 00:00:00 +0530 Wed, 30 Oct 2013 12:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158513 Tax-paid packing material used for packing agarbattis remained deductible from taxable turnover under section 2(r)(ii) of the M.P. General Sales Tax Act, 1958. Explanation I to section 2(o) only expanded the sale-price definition by treating goods sold with packing material as inclusive of packing cost; it did not override the separate deduction provision. The two provisions operated in distinct fields, so the non obstante language in the explanation could not be read to defeat the statutory benefit expressly granted for tax-paid goods. The assessee was therefore entitled to the claimed deduction. Case-Laws VAT and Sales Tax Thu, 02 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158513