https://www.taxtmi.com/caselaws?id=159730 Cartons used only as secondary packing for transporting liquor bottles were treated as containers, not as packing material sold with the liquor. Because the cartons did not reach the ultimate consumer as part of the primary packing, the court applied the tax rate for containers rather than the rate applicable to the contents. The tax treatment adopted by the Tribunal was upheld, and the revision failed. en-us Wed, 29 Oct 1997 00:00:00 +0530 Sat, 30 Nov 2013 14:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159730 Cartons used only as secondary packing for transporting liquor bottles were treated as containers, not as packing material sold with the liquor. Because the cartons did not reach the ultimate consumer as part of the primary packing, the court applied the tax rate for containers rather than the rate applicable to the contents. The tax treatment adopted by the Tribunal was upheld, and the revision failed. Case-Laws VAT and Sales Tax Wed, 29 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159730