https://www.taxtmi.com/caselaws?id=159312 High density polythene punched woven sacks used for growing, storing or carrying seedlings were treated as "packing materials" under entry 16-A of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979, attracting entry tax. The Court applied the ordinary and dictionary meaning of "packing materials" because the term was undefined, and held that packing depends on the nature of the article and the suitable mode of storage or carriage. The expression "and the like" was read as making the entry illustrative, while the specific exclusion of country-made earthen pots confirmed that containers used for seedlings could otherwise fall within the entry. en-us Fri, 25 Jul 1997 00:00:00 +0530 Wed, 20 Nov 2013 15:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159312 High density polythene punched woven sacks used for growing, storing or carrying seedlings were treated as "packing materials" under entry 16-A of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979, attracting entry tax. The Court applied the ordinary and dictionary meaning of "packing materials" because the term was undefined, and held that packing depends on the nature of the article and the suitable mode of storage or carriage. The expression "and the like" was read as making the entry illustrative, while the specific exclusion of country-made earthen pots confirmed that containers used for seedlings could otherwise fall within the entry. Case-Laws VAT and Sales Tax Fri, 25 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159312