https://www.taxtmi.com/caselaws?id=159399 The amended scheme of section 3(7) and 3(8) of the Tamil Nadu General Sales Tax Act, 1959 treats the value of containers and packing materials, including gunny bags, as part of taxable turnover when goods are sold with packing, but it excludes that value where the packed goods themselves are exempt from tax. Because the coconuts were exempt, the exemption extended to the gunny bags used to pack them. Earlier Revenue authorities' reliance on pre-amendment decisions was inapposite, and the packing material was held not taxable. en-us Wed, 26 Feb 1997 00:00:00 +0530 Sat, 23 Nov 2013 12:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159399 The amended scheme of section 3(7) and 3(8) of the Tamil Nadu General Sales Tax Act, 1959 treats the value of containers and packing materials, including gunny bags, as part of taxable turnover when goods are sold with packing, but it excludes that value where the packed goods themselves are exempt from tax. Because the coconuts were exempt, the exemption extended to the gunny bags used to pack them. Earlier Revenue authorities' reliance on pre-amendment decisions was inapposite, and the packing material was held not taxable. Case-Laws VAT and Sales Tax Wed, 26 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159399