https://www.taxtmi.com/caselaws?id=159690 The concessional tax rate for packing materials was confined to materials used for packing goods covered by the registration certificate and intended for use in the manufacture of taxable goods for sale. The phrase "so specified" was read as linking the packing-material condition to that taxable-goods requirement, so mere inclusion of the goods in the certificate was insufficient. On that construction, packing materials used for tax-free hosiery goods did not satisfy the statutory condition, and rule 27A(1a) did not widen the concession. The refusal of declaration forms and concessional treatment was therefore upheld. en-us Fri, 21 Jul 1995 00:00:00 +0530 Fri, 29 Nov 2013 15:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159690 The concessional tax rate for packing materials was confined to materials used for packing goods covered by the registration certificate and intended for use in the manufacture of taxable goods for sale. The phrase "so specified" was read as linking the packing-material condition to that taxable-goods requirement, so mere inclusion of the goods in the certificate was insufficient. On that construction, packing materials used for tax-free hosiery goods did not satisfy the statutory condition, and rule 27A(1a) did not widen the concession. The refusal of declaration forms and concessional treatment was therefore upheld. Case-Laws VAT and Sales Tax Fri, 21 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159690