https://www.taxtmi.com/caselaws?id=164441 Metallic gas cylinders were held to fall within Entry 66 of the Karnataka Entry Tax Schedule as packing materials. The Court interpreted the expression broadly to cover containers used for packing, storing and transporting goods, and applied ejusdem generis to the words "and the like" to place steel cylinders in the same class as steel drums and similar containers. It also rejected reliance on a separate sales tax classification, holding that the relevant entry and notifications showed an intention to tax such metallic containers. The cylinders were therefore exigible to entry tax. en-us Fri, 26 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164441 Metallic gas cylinders were held to fall within Entry 66 of the Karnataka Entry Tax Schedule as packing materials. The Court interpreted the expression broadly to cover containers used for packing, storing and transporting goods, and applied ejusdem generis to the words "and the like" to place steel cylinders in the same class as steel drums and similar containers. It also rejected reliance on a separate sales tax classification, holding that the relevant entry and notifications showed an intention to tax such metallic containers. The cylinders were therefore exigible to entry tax. Case-Laws VAT and Sales Tax Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164441