https://www.taxtmi.com/caselaws?id=164081 Sale of packing paper to a certified village-industry institution qualified for exemption where the purchaser's certificate was duly furnished and its genuineness was not disputed. The expression "connected with" in Notification No. 7037 of 31 January 1985 was read broadly to advance the object of promoting village industries and making their products marketable. Packing paper was treated as sufficiently linked to the manufacture and saleability of soap because proper packing supports preservation and commercial viability. The seller could not be denied exemption on the ground of the purchaser's alleged use of the goods as packing material, since the seller had complied with the notification conditions. en-us Tue, 05 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164081 Sale of packing paper to a certified village-industry institution qualified for exemption where the purchaser's certificate was duly furnished and its genuineness was not disputed. The expression "connected with" in Notification No. 7037 of 31 January 1985 was read broadly to advance the object of promoting village industries and making their products marketable. Packing paper was treated as sufficiently linked to the manufacture and saleability of soap because proper packing supports preservation and commercial viability. The seller could not be denied exemption on the ground of the purchaser's alleged use of the goods as packing material, since the seller had complied with the notification conditions. Case-Laws VAT and Sales Tax Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164081