https://www.taxtmi.com/caselaws?id=163539 Plastic boxes could not be treated as jewellery boxes for concessional tax treatment because the relevant notifications covered ornaments of gold and silver, not packing material, and section 3AB applied only where goods were sold with such material. In the absence of proof that the boxes accompanied the ornaments, the concession was unavailable. The account books were also found unreliable because survey material showed manufacturing activity and unsupported expenditure entries, and the record did not justify accepting the books as reflecting the true position. The Tribunal's order was therefore set aside and relief was denied on both issues. en-us Mon, 19 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163539 Plastic boxes could not be treated as jewellery boxes for concessional tax treatment because the relevant notifications covered ornaments of gold and silver, not packing material, and section 3AB applied only where goods were sold with such material. In the absence of proof that the boxes accompanied the ornaments, the concession was unavailable. The account books were also found unreliable because survey material showed manufacturing activity and unsupported expenditure entries, and the record did not justify accepting the books as reflecting the true position. The Tribunal's order was therefore set aside and relief was denied on both issues. Case-Laws VAT and Sales Tax Mon, 19 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163539