https://www.taxtmi.com/caselaws?id=249704 A manufacturer was held entitled to adjustment or rebate of sales tax paid on packing material used to pack manufactured goods under Haryana sales tax law. The court noted that the packing material had been purchased on payment of tax and used to make the goods marketable and fit for transit, and that the retrospective explanation inserted in section 15A brought containers and packing materials within goods used in manufacture. The restrictive view taken by the revisional and appellate authorities was therefore unsustainable, and the denial of benefit was unjustified. The impugned orders and recovery proceedings were quashed, and the assessing authority was directed to recompute the admissible adjustment in accordance with law. en-us Fri, 10 Jan 2014 00:00:00 +0530 Thu, 10 Jul 2014 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249704 A manufacturer was held entitled to adjustment or rebate of sales tax paid on packing material used to pack manufactured goods under Haryana sales tax law. The court noted that the packing material had been purchased on payment of tax and used to make the goods marketable and fit for transit, and that the retrospective explanation inserted in section 15A brought containers and packing materials within goods used in manufacture. The restrictive view taken by the revisional and appellate authorities was therefore unsustainable, and the denial of benefit was unjustified. The impugned orders and recovery proceedings were quashed, and the assessing authority was directed to recompute the admissible adjustment in accordance with law. Case-Laws VAT and Sales Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249704