https://www.taxtmi.com/caselaws?id=164744 Empty beer and liquor bottles, once liquor has been removed, are treated as goods sold separately and therefore as taxable packing material under the Andhra Pradesh Value Added Tax Act, 2005. The special exemption for liquor bottled and packed under the A.P. Excise Act applies only while the liquor retains that character; once the contents are removed, the bottles no longer fall within that exempt category. The text also states that section 6 and the input tax credit restrictions for Sixth Schedule goods do not prevent separate taxation of the empty bottles, and that the amendment to section 4(9) confirms separate taxability after separation. 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 Empty beer and liquor bottles, once liquor has been removed, are treated as goods sold separately and therefore as taxable packing material under the Andhra Pradesh Value Added Tax Act, 2005. The special exemption for liquor bottled and packed under the A.P. Excise Act applies only while the liquor retains that character; once the contents are removed, the bottles no longer fall within that exempt category. The text also states that section 6 and the input tax credit restrictions for Sixth Schedule goods do not prevent separate taxation of the empty bottles, and that the amendment to section 4(9) confirms separate taxability after separation. Case-Laws VAT and Sales Tax Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164744