https://www.taxtmi.com/caselaws?id=162259 Gunny bags sold as packing materials to a cattle feed manufacturer qualified for concessional tax under section 5(3) of the Kerala General Sales Tax Act because the proviso withdrawing that benefit applies only where the finished product is not liable to tax in law. Although cattle feed was exempted from actual payment of tax by notification, it remained liable to tax under the Act, and exemption from payment did not extinguish tax liability. As the required declarations in form 18 were furnished, the statutory conditions for the concession were satisfied and the higher rate could not be denied. en-us Fri, 01 Jul 2005 00:00:00 +0530 Fri, 21 Feb 2014 16:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162259 Gunny bags sold as packing materials to a cattle feed manufacturer qualified for concessional tax under section 5(3) of the Kerala General Sales Tax Act because the proviso withdrawing that benefit applies only where the finished product is not liable to tax in law. Although cattle feed was exempted from actual payment of tax by notification, it remained liable to tax under the Act, and exemption from payment did not extinguish tax liability. As the required declarations in form 18 were furnished, the statutory conditions for the concession were satisfied and the higher rate could not be denied. Case-Laws VAT and Sales Tax Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162259