https://www.taxtmi.com/caselaws?id=164928 PET preforms intended to be expanded into bottles or containers for packing liquids fall within the entry for packing materials and containers. Their character and intended use remain that of packing articles even though blowing or moulding is required before actual use. Preliminary shaping does not alter their essential nature or move them into the residual category for other plastic articles. PET preforms are therefore taxable at the lower rate applicable to packing materials and containers, rather than the higher rate for other plastic articles; a higher advance-tax assessment on that basis is 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 preforms intended to be expanded into bottles or containers for packing liquids fall within the entry for packing materials and containers. Their character and intended use remain that of packing articles even though blowing or moulding is required before actual use. Preliminary shaping does not alter their essential nature or move them into the residual category for other plastic articles. PET preforms are therefore taxable at the lower rate applicable to packing materials and containers, rather than the higher rate for other plastic articles; a higher advance-tax assessment on that basis is unsustainable. Case-Laws VAT and Sales Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164928