https://www.taxtmi.com/caselaws?id=163221 Silair air-bubble film was analysed for classification as packing material under section 5(1A) of the Punjab General Sales Tax Act, 1948. The Tribunal's approach relied on the nature of the goods, their treatment in the assessee's trading account, and the accepted classification under Chapter 39.23 of the Central Excise Tariff Act, 1985. That factual classification was also supported by the assessee's failure to challenge the tariff classification. On that basis, the appellate court found no reason to disturb the conclusion that the goods fell within packing material taxable at the first stage. en-us Mon, 25 Feb 2008 00:00:00 +0530 Thu, 11 Dec 2014 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163221 Silair air-bubble film was analysed for classification as packing material under section 5(1A) of the Punjab General Sales Tax Act, 1948. The Tribunal's approach relied on the nature of the goods, their treatment in the assessee's trading account, and the accepted classification under Chapter 39.23 of the Central Excise Tariff Act, 1985. That factual classification was also supported by the assessee's failure to challenge the tariff classification. On that basis, the appellate court found no reason to disturb the conclusion that the goods fell within packing material taxable at the first stage. Case-Laws VAT and Sales Tax Mon, 25 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163221