https://www.taxtmi.com/caselaws?id=161046 Containers used to pack and market intravenous fluids were held to be goods used in or for the manufacture of the fluids for purchase tax purposes under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. The court reasoned that the deeming rule in section 3(7), which includes container turnover in the turnover of the contents, does not exclude liability under section 7-A where the purchased goods had not suffered tax and were later used by the dealer. Because the bottles were necessary to make the fluids commercially marketable, the purchase tax was rightly attracted. en-us Fri, 14 Sep 2001 00:00:00 +0530 Mon, 30 Dec 2013 16:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161046 Containers used to pack and market intravenous fluids were held to be goods used in or for the manufacture of the fluids for purchase tax purposes under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. The court reasoned that the deeming rule in section 3(7), which includes container turnover in the turnover of the contents, does not exclude liability under section 7-A where the purchased goods had not suffered tax and were later used by the dealer. Because the bottles were necessary to make the fluids commercially marketable, the purchase tax was rightly attracted. Case-Laws VAT and Sales Tax Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161046