https://www.taxtmi.com/caselaws?id=164744 The court upheld the validity of tax levied on the sale of empty bottles at 4% under Section 4(3) read with item 90 of the Fourth Schedule. It clarified that empty bottles are considered packing material and not subject to the higher tax rate applicable to bottled liquor. The court affirmed that empty bottles qualify as "goods" under the Act and are eligible for input tax credit under certain conditions. en-us Thu, 08 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164744 The court upheld the validity of tax levied on the sale of empty bottles at 4% under Section 4(3) read with item 90 of the Fourth Schedule. It clarified that empty bottles are considered packing material and not subject to the higher tax rate applicable to bottled liquor. The court affirmed that empty bottles qualify as "goods" under the Act and are eligible for input tax credit under certain conditions. Case-Laws VAT and Sales Tax Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164744