https://www.taxtmi.com/caselaws?id=160071 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applies to empty bottles used for packing I.V. fluids where tax was not paid at the purchase stage. Section 3(7) only treats containers or packing materials as part of the sale turnover of the finished goods and does not bar levy at purchase. The expression "used" in section 7-A(1)(a) was read broadly to cover goods indispensable to bringing the product to a marketable stage. Empty bottles, being necessary to market I.V. fluids, were treated as used in manufacture, and the levy was upheld. en-us Wed, 08 Sep 1999 00:00:00 +0530 Sat, 07 Dec 2013 18:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160071 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applies to empty bottles used for packing I.V. fluids where tax was not paid at the purchase stage. Section 3(7) only treats containers or packing materials as part of the sale turnover of the finished goods and does not bar levy at purchase. The expression "used" in section 7-A(1)(a) was read broadly to cover goods indispensable to bringing the product to a marketable stage. Empty bottles, being necessary to market I.V. fluids, were treated as used in manufacture, and the levy was upheld. Case-Laws VAT and Sales Tax Wed, 08 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160071