https://www.taxtmi.com/caselaws?id=160034 An eligibility certificate for an industrial unit does not automatically extend exemption to packing material sold with exempt finished goods, so tax on the packing material was sustained. By contrast, limestone specifically covered by the certificate remained exempt for the relevant period, and the levy on limestone was set aside. Interest was also held not leviable under the State sales tax law on dues arising under the Central Sales Tax Act, so that demand was deleted. The revision therefore succeeded only in part, with tax upheld on packing material but relief granted on limestone and interest. en-us Mon, 13 Oct 1997 00:00:00 +0530 Sat, 07 Dec 2013 14:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160034 An eligibility certificate for an industrial unit does not automatically extend exemption to packing material sold with exempt finished goods, so tax on the packing material was sustained. By contrast, limestone specifically covered by the certificate remained exempt for the relevant period, and the levy on limestone was set aside. Interest was also held not leviable under the State sales tax law on dues arising under the Central Sales Tax Act, so that demand was deleted. The revision therefore succeeded only in part, with tax upheld on packing material but relief granted on limestone and interest. Case-Laws VAT and Sales Tax Mon, 13 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160034