https://www.taxtmi.com/caselaws?id=163520 The Karnataka High Court construed "cement" in entry 7 of Part C of the Second Schedule to the Karnataka Sales Tax Act broadly and held that the grouting material sold as "Shrinkkomp" remained cement despite its special expanding properties and use for grouting. It also held that separately specified packing material charges were excluded from turnover tax under section 6B because the proviso to that section governs the deduction scheme and such charges, when separately shown and not included in the goods price, cannot be added back. The classification issue was decided against the assessee, while the turnover tax issue was decided in its favour. en-us Tue, 13 Apr 2004 00:00:00 +0530 Thu, 03 Apr 2014 17:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163520 The Karnataka High Court construed "cement" in entry 7 of Part C of the Second Schedule to the Karnataka Sales Tax Act broadly and held that the grouting material sold as "Shrinkkomp" remained cement despite its special expanding properties and use for grouting. It also held that separately specified packing material charges were excluded from turnover tax under section 6B because the proviso to that section governs the deduction scheme and such charges, when separately shown and not included in the goods price, cannot be added back. The classification issue was decided against the assessee, while the turnover tax issue was decided in its favour. Case-Laws VAT and Sales Tax Tue, 13 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163520