https://www.taxtmi.com/caselaws?id=160033 Packing material used for bagged goods was held outside the relevant sales tax incentive for the period in question because the exemption covered only goods manufactured by the dealer; the bags and the packed goods were treated as distinct taxable transactions, so the packing material turnover remained taxable. A State notification granting exemption to old or second-hand packing material did not attract section 8(2A) of the Central Sales Tax Act because it was conditional and not a general exemption under State law, leaving Central sales tax payable. Interest in escaped assessment proceedings was set aside because no express statutory provision authorised its levy. en-us Thu, 14 May 1998 00:00:00 +0530 Sat, 07 Dec 2013 14:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160033 Packing material used for bagged goods was held outside the relevant sales tax incentive for the period in question because the exemption covered only goods manufactured by the dealer; the bags and the packed goods were treated as distinct taxable transactions, so the packing material turnover remained taxable. A State notification granting exemption to old or second-hand packing material did not attract section 8(2A) of the Central Sales Tax Act because it was conditional and not a general exemption under State law, leaving Central sales tax payable. Interest in escaped assessment proceedings was set aside because no express statutory provision authorised its levy. Case-Laws VAT and Sales Tax Thu, 14 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160033