https://www.taxtmi.com/caselaws?id=164245 Section 3AB of the U.P. Trade Tax Act applies only where goods and packing material are sold for a composite price; where invoices separately show the value of country liquor and the packing material, the exemption is unavailable and the packing material remains taxable. The later circular dated 30 September 2003 was treated as consistent with that legal position, so the challenge to it failed. On that basis, the reassessment notices under section 21 were not quashed and the proceedings were left undisturbed. en-us Tue, 27 Apr 2010 00:00:00 +0530 Thu, 09 Oct 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164245 Section 3AB of the U.P. Trade Tax Act applies only where goods and packing material are sold for a composite price; where invoices separately show the value of country liquor and the packing material, the exemption is unavailable and the packing material remains taxable. The later circular dated 30 September 2003 was treated as consistent with that legal position, so the challenge to it failed. On that basis, the reassessment notices under section 21 were not quashed and the proceedings were left undisturbed. Case-Laws VAT and Sales Tax Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164245