https://www.taxtmi.com/caselaws?id=159127 Sales of cartons, packing materials, boxes and cases made from duplex board or cardboard were treated as falling within item 11 of the 5 May 1973 Haryana sales tax notification, because the entry covered paper other than newsprint, cardboards, straw boards and their products. The finished goods remained products of cardboard despite their trade description, so they were taxable at the first stage of sale. Duplex board was held to be only a variety of cardboard, since polishing on one side rather than both was not a material commercial distinction. The notification therefore applied to duplex board and cardboard as the same commodity. en-us Thu, 06 Feb 1997 00:00:00 +0530 Sat, 16 Nov 2013 11:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159127 Sales of cartons, packing materials, boxes and cases made from duplex board or cardboard were treated as falling within item 11 of the 5 May 1973 Haryana sales tax notification, because the entry covered paper other than newsprint, cardboards, straw boards and their products. The finished goods remained products of cardboard despite their trade description, so they were taxable at the first stage of sale. Duplex board was held to be only a variety of cardboard, since polishing on one side rather than both was not a material commercial distinction. The notification therefore applied to duplex board and cardboard as the same commodity. Case-Laws VAT and Sales Tax Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159127