https://www.taxtmi.com/caselaws?id=161994 Packing material was treated as not independently taxable where, on the facts and the statutory scheme, it followed the tax character of the exempt goods packed in it. Used filter cloth and polypropylene cloth, found to be reusable discarded material, were not brought to tax. Pouching charges for pouches used with exempt country liquor were deleted, the packing-material provision being read as clarificatory and applicable to the facts. Gunny bags used only for exempt sugar were also held not taxable. Rice husk and paddy husk were recognised as distinct commodities for tax purposes, with the factual finding on the goods' nature given controlling weight. en-us Fri, 07 Oct 2005 00:00:00 +0530 Fri, 14 Feb 2014 14:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161994 Packing material was treated as not independently taxable where, on the facts and the statutory scheme, it followed the tax character of the exempt goods packed in it. Used filter cloth and polypropylene cloth, found to be reusable discarded material, were not brought to tax. Pouching charges for pouches used with exempt country liquor were deleted, the packing-material provision being read as clarificatory and applicable to the facts. Gunny bags used only for exempt sugar were also held not taxable. Rice husk and paddy husk were recognised as distinct commodities for tax purposes, with the factual finding on the goods' nature given controlling weight. Case-Laws VAT and Sales Tax Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161994