https://www.taxtmi.com/caselaws?id=160070 The Appellate Tribunal Tamil Nadu Taxation Special Tribunal upheld the tax liability on the sale of empty tins for the year 1990-91 under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal rejected the claim of exemption on second sales of edible oils and empty tins, emphasizing that the sale of empty tins was subject to tax unless evidence of prior taxation was provided. The interpretation of section 3(7) of the Act clarified that the levy was on the goods themselves, not on containers or packing materials. The tax revision case was dismissed, affirming the tax liability on the sale of empty tins. 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 The Appellate Tribunal Tamil Nadu Taxation Special Tribunal upheld the tax liability on the sale of empty tins for the year 1990-91 under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal rejected the claim of exemption on second sales of edible oils and empty tins, emphasizing that the sale of empty tins was subject to tax unless evidence of prior taxation was provided. The interpretation of section 3(7) of the Act clarified that the levy was on the goods themselves, not on containers or packing materials. The tax revision case was dismissed, affirming the tax liability on the sale of empty tins. Case-Laws VAT and Sales Tax Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160070