https://www.taxtmi.com/caselaws?id=160070 Empty tins sold separately were not entitled to second sales exemption under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal held that section 3(7) merely ensures containers or packing materials are taxed at the same rate as the goods sold with them, but it does not exempt containers from tax when they are sold on their own. As the assessee failed to produce concrete proof that the tins had already suffered tax at an earlier sale, the exemption claim was rejected and the sale was held taxable. en-us Tue, 18 Jul 2000 00:00:00 +0530 Sat, 07 Dec 2013 18:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160070 Empty tins sold separately were not entitled to second sales exemption under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal held that section 3(7) merely ensures containers or packing materials are taxed at the same rate as the goods sold with them, but it does not exempt containers from tax when they are sold on their own. As the assessee failed to produce concrete proof that the tins had already suffered tax at an earlier sale, the exemption claim was rejected and the sale was held taxable. Case-Laws VAT and Sales Tax Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160070