https://www.taxtmi.com/caselaws?id=161753 A concessional tax notification expressly included cones and tubes, and the exemption could not be denied by adding a restriction that they must be metallic or permanently embedded in machinery. Paper cones and tubes used in the textile process therefore remained within the concessional entry, and the contrary view treating them as taxable packing materials was unsustainable. en-us Tue, 17 Sep 1996 00:00:00 +0530 Wed, 05 Feb 2014 16:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161753 A concessional tax notification expressly included cones and tubes, and the exemption could not be denied by adding a restriction that they must be metallic or permanently embedded in machinery. Paper cones and tubes used in the textile process therefore remained within the concessional entry, and the contrary view treating them as taxable packing materials was unsustainable. Case-Laws VAT and Sales Tax Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161753