https://www.taxtmi.com/caselaws?id=161751 Paper cones and tubes used for winding yarn were treated as packing material in the spinning trade, because the wound yarn is commercially regarded as a package for sale and preservation. The Tribunal applied the principle that packing covers not only wrapping or encasing for storage and transport, but also placing a commodity in a container or wrapper for sale. On that basis, it held that the earlier classification of the article as goods used in connection with manufacture under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 could not stand and had to be ignored. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 05 Feb 2014 16:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161751 Paper cones and tubes used for winding yarn were treated as packing material in the spinning trade, because the wound yarn is commercially regarded as a package for sale and preservation. The Tribunal applied the principle that packing covers not only wrapping or encasing for storage and transport, but also placing a commodity in a container or wrapper for sale. On that basis, it held that the earlier classification of the article as goods used in connection with manufacture under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 could not stand and had to be ignored. Case-Laws VAT and Sales Tax Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161751