https://www.taxtmi.com/caselaws?id=161577 Packing materials made out of paper, including cartons and corrugated boxes, were held to remain outside the concessional tax regime under section 13(1)(e) of the Bihar Finance Act, 1981. The earlier notification of 28 January 1985 had validly excluded paper of all kinds and articles made from paper from the benefit of section 13(1), and the later insertion of clause (e) did not expressly or impliedly override that exclusion. Section 27 of the Bihar and Orissa General Clauses Act, 1917 supported continuation of the notification because it remained consistent with the amended provision and had not been superseded by a fresh notification. en-us Wed, 24 Sep 2003 00:00:00 +0530 Sat, 01 Feb 2014 13:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161577 Packing materials made out of paper, including cartons and corrugated boxes, were held to remain outside the concessional tax regime under section 13(1)(e) of the Bihar Finance Act, 1981. The earlier notification of 28 January 1985 had validly excluded paper of all kinds and articles made from paper from the benefit of section 13(1), and the later insertion of clause (e) did not expressly or impliedly override that exclusion. Section 27 of the Bihar and Orissa General Clauses Act, 1917 supported continuation of the notification because it remained consistent with the amended provision and had not been superseded by a fresh notification. Case-Laws VAT and Sales Tax Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161577