https://www.taxtmi.com/caselaws?id=162729 Packing materials purchased tax-free for use in packing snuff were not treated as goods bought for resale merely because the local registration certificate described them under the resale column; the Central registration certificate expressly showed them as materials for packing goods for sale or resale. The second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 was therefore not attracted, because the items were not genuinely purchased for resale and then diverted to another use. The later statutory amendment did not apply to the relevant period, so the value of the containers and packing materials could not be included in taxable turnover. en-us Fri, 18 Nov 2005 00:00:00 +0530 Thu, 13 Mar 2014 14:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162729 Packing materials purchased tax-free for use in packing snuff were not treated as goods bought for resale merely because the local registration certificate described them under the resale column; the Central registration certificate expressly showed them as materials for packing goods for sale or resale. The second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 was therefore not attracted, because the items were not genuinely purchased for resale and then diverted to another use. The later statutory amendment did not apply to the relevant period, so the value of the containers and packing materials could not be included in taxable turnover. Case-Laws VAT and Sales Tax Fri, 18 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162729