https://www.taxtmi.com/caselaws?id=163913 Empty LPG cylinders were treated as outside the statutory description of packing material in the relevant VAT schedule, because they functioned as returnable transport equipment rather than containers of the kind listed, so the higher rate applied. The same cylinders were nevertheless regarded as capital goods in the purchaser-company's hands, since they were reusable equipment used in processing and supplying gas for sale. On that basis, input tax credit on their purchase was held admissible. The manufacturer-seller was also held to have sufficient locus standi to seek determination, as it was directly affected by the tax treatment of its product and the credit position of purchasers. en-us Tue, 19 May 2009 00:00:00 +0530 Sat, 08 Nov 2014 20:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163913 Empty LPG cylinders were treated as outside the statutory description of packing material in the relevant VAT schedule, because they functioned as returnable transport equipment rather than containers of the kind listed, so the higher rate applied. The same cylinders were nevertheless regarded as capital goods in the purchaser-company's hands, since they were reusable equipment used in processing and supplying gas for sale. On that basis, input tax credit on their purchase was held admissible. The manufacturer-seller was also held to have sufficient locus standi to seek determination, as it was directly affected by the tax treatment of its product and the credit position of purchasers. Case-Laws VAT and Sales Tax Tue, 19 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163913