https://www.taxtmi.com/caselaws?id=161752 Paper cones and tubes sold to spinning mills for winding yarn were treated as goods used in connection with manufacture, not as parts or accessories of textile machinery, because they were neither permanent attachments nor functional fittings of the machinery. They were also not packing material in the strict sense, since yarn was wound on them as part of the manufacturing process rather than for carriage or dispatch. On that basis, the concessional levy under the Tamil Nadu General Sales Tax Act applied, and the higher assessments at four per cent were unsustainable; the goods were eligible for tax at three per cent. en-us Tue, 23 Sep 2003 00:00:00 +0530 Wed, 05 Feb 2014 16:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161752 Paper cones and tubes sold to spinning mills for winding yarn were treated as goods used in connection with manufacture, not as parts or accessories of textile machinery, because they were neither permanent attachments nor functional fittings of the machinery. They were also not packing material in the strict sense, since yarn was wound on them as part of the manufacturing process rather than for carriage or dispatch. On that basis, the concessional levy under the Tamil Nadu General Sales Tax Act applied, and the higher assessments at four per cent were unsustainable; the goods were eligible for tax at three per cent. Case-Laws VAT and Sales Tax Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161752