https://www.taxtmi.com/caselaws?id=159441 Empty bottles used by industrial units for packing finished liquid products fall within the expression "packing materials" under section 5(7) of the Kerala General Sales Tax Act, 1963. Reading section 5(7) with sections 5(5) and 5(6), the Court treated containers and packing materials as related concepts and noted that the Act expressly included bottles within containers. Relying on judicial precedent and the later statutory and notification-based treatment of glass bottles as packing materials, the Court held that packing is not confined to wrappers for solid goods but extends to receptacles for liquid and semi-liquid articles. The concessional rate applied once the other statutory conditions were satisfied. en-us Wed, 18 Jun 1997 00:00:00 +0530 Mon, 25 Nov 2013 15:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159441 Empty bottles used by industrial units for packing finished liquid products fall within the expression "packing materials" under section 5(7) of the Kerala General Sales Tax Act, 1963. Reading section 5(7) with sections 5(5) and 5(6), the Court treated containers and packing materials as related concepts and noted that the Act expressly included bottles within containers. Relying on judicial precedent and the later statutory and notification-based treatment of glass bottles as packing materials, the Court held that packing is not confined to wrappers for solid goods but extends to receptacles for liquid and semi-liquid articles. The concessional rate applied once the other statutory conditions were satisfied. Case-Laws VAT and Sales Tax Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159441