https://www.taxtmi.com/caselaws?id=159347 Tax paid on packing material is deductible in computing taxable turnover where the material is resold along with manufactured goods or otherwise becomes part of goods sold in the market under section 2(r)(ii) of the M.P. General Sales Tax Act, 1958. The High Court applied its earlier view that the statutory scheme permits deduction of tax-paid goods at the stage of working out taxable turnover, and rejected the contrary approach adopted by the Tribunal. It held that the definition of sale price and the omission to raise the point at assessment did not displace the deduction available under the provision. en-us Wed, 27 Aug 1997 00:00:00 +0530 Thu, 21 Nov 2013 12:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159347 Tax paid on packing material is deductible in computing taxable turnover where the material is resold along with manufactured goods or otherwise becomes part of goods sold in the market under section 2(r)(ii) of the M.P. General Sales Tax Act, 1958. The High Court applied its earlier view that the statutory scheme permits deduction of tax-paid goods at the stage of working out taxable turnover, and rejected the contrary approach adopted by the Tribunal. It held that the definition of sale price and the omission to raise the point at assessment did not displace the deduction available under the provision. Case-Laws VAT and Sales Tax Wed, 27 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159347