https://www.taxtmi.com/caselaws?id=158912 The Appellate Tribunal of Tamil Nadu Taxation Special Tribunal, chaired by Ramalingam S., ruled in favor of an insecticides manufacturer regarding the eligibility of concessional levy on the purchase of tin containers against form XVII. The Tribunal held that tin containers used for packing insecticides and pesticides, falling under Schedule I, qualify for concessional levy under section 3(3) as they are not considered consumables but essential packing materials directly involved in the manufacturing process of taxable goods. The Tribunal rejected the assessing officer's interpretation, emphasizing the specific use of tin containers for containing insecticides or pesticides to qualify for the concessional levy. en-us Mon, 10 Jun 1996 00:00:00 +0530 Sat, 09 Nov 2013 13:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158912 The Appellate Tribunal of Tamil Nadu Taxation Special Tribunal, chaired by Ramalingam S., ruled in favor of an insecticides manufacturer regarding the eligibility of concessional levy on the purchase of tin containers against form XVII. The Tribunal held that tin containers used for packing insecticides and pesticides, falling under Schedule I, qualify for concessional levy under section 3(3) as they are not considered consumables but essential packing materials directly involved in the manufacturing process of taxable goods. The Tribunal rejected the assessing officer's interpretation, emphasizing the specific use of tin containers for containing insecticides or pesticides to qualify for the concessional levy. Case-Laws VAT and Sales Tax Mon, 10 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158912