https://www.taxtmi.com/caselaws?id=158590 Purchase tax could not be levied on building materials bought for repair, renewal and maintenance of the factory building, because such purchases were not made in the course of the assessee's manufacturing business; the levy was therefore unsustainable. Penalty was correctly attracted for delayed payment of monthly tax and failure to furnish returns on time, because the prescribed payment schedule in the Rules formed part of the statutory obligation, and default in that schedule fell within the penalty provision. Cylinders were treated as packing materials and taxable at the lower rate, as they functioned as containers for gases and were not excluded merely because they were returnable. en-us Fri, 11 Apr 1997 00:00:00 +0530 Fri, 01 Nov 2013 12:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158590 Purchase tax could not be levied on building materials bought for repair, renewal and maintenance of the factory building, because such purchases were not made in the course of the assessee's manufacturing business; the levy was therefore unsustainable. Penalty was correctly attracted for delayed payment of monthly tax and failure to furnish returns on time, because the prescribed payment schedule in the Rules formed part of the statutory obligation, and default in that schedule fell within the penalty provision. Cylinders were treated as packing materials and taxable at the lower rate, as they functioned as containers for gases and were not excluded merely because they were returnable. Case-Laws VAT and Sales Tax Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158590