https://www.taxtmi.com/caselaws?id=163572 Plastic hangers used with ready-made garments were examined to determine whether they qualify as packing materials under the West Bengal Value Added Tax Act, 2003. Applying common and commercial parlance, the article was treated as packing material only if it is ordinarily used to contain, protect, or pack goods in the nature of a container or equivalent packing aid. The hangers were found to serve mainly for hanging and displaying garments, not for packing or protecting them in the ordinary sense. Decisions concerning other packing aids were distinguished on their facts, and the lower tax treatment was held unavailable. en-us Fri, 27 Jun 2008 00:00:00 +0530 Fri, 04 Apr 2014 16:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163572 Plastic hangers used with ready-made garments were examined to determine whether they qualify as packing materials under the West Bengal Value Added Tax Act, 2003. Applying common and commercial parlance, the article was treated as packing material only if it is ordinarily used to contain, protect, or pack goods in the nature of a container or equivalent packing aid. The hangers were found to serve mainly for hanging and displaying garments, not for packing or protecting them in the ordinary sense. Decisions concerning other packing aids were distinguished on their facts, and the lower tax treatment was held unavailable. Case-Laws VAT and Sales Tax Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163572