https://www.taxtmi.com/caselaws?id=164965 The court upheld the rejection of the petitioner's claim for exemption under section 5(3) of the Central Sales Tax Act as the goods were not considered packing materials. However, based on the form H declaration detailing exported goods, the court found that the goods retained their identity when attached to garments, making the petitioner eligible for exemption. The court set aside the tax levied, remitting the matter for reassessment by the assessing officer, with the imposition of penalty dependent on the revised orders following the exemption reconsideration. en-us Thu, 21 Jan 2010 00:00:00 +0530 Tue, 06 May 2014 18:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164965 The court upheld the rejection of the petitioner's claim for exemption under section 5(3) of the Central Sales Tax Act as the goods were not considered packing materials. However, based on the form H declaration detailing exported goods, the court found that the goods retained their identity when attached to garments, making the petitioner eligible for exemption. The court set aside the tax levied, remitting the matter for reassessment by the assessing officer, with the imposition of penalty dependent on the revised orders following the exemption reconsideration. Case-Laws VAT and Sales Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164965