https://www.taxtmi.com/caselaws?id=164928 PET preform was treated as a packing material or container because its commercial and functional purpose was to become a bottle or container for packing liquids. The tribunal applied the character-and-use test and held that preliminary moulding or blowing required to make the article fit for actual use did not change its essential nature. On that basis, the packing-material entry applied rather than the higher-rate plastic article entry, and the higher tax demand was unsustainable. en-us Fri, 04 Mar 2011 00:00:00 +0530 Tue, 06 May 2014 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164928 PET preform was treated as a packing material or container because its commercial and functional purpose was to become a bottle or container for packing liquids. The tribunal applied the character-and-use test and held that preliminary moulding or blowing required to make the article fit for actual use did not change its essential nature. On that basis, the packing-material entry applied rather than the higher-rate plastic article entry, and the higher tax demand was unsustainable. Case-Laws VAT and Sales Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164928