https://www.taxtmi.com/caselaws?id=173630 The statutory scheme under the Standards of Weights and Measures Act, 1976 and the Packaged Commodities Rules applies only to commodities sold in packaged or pre-packed form for retail sale. Protective cartons used merely for transport, handling or storage do not make a product a pre-packed commodity unless the package itself is intended to be marketed as such. Goods opened for demonstration and sold as single pieces with standard accessories were treated as unit sales, not packaged commodities. Combination-package arguments also failed because the accessories were part of the unit and did not create a retail package of dissimilar items. On that reasoning, vacuum cleaners sold in this manner were outside the Act and Rules. en-us Fri, 07 Feb 2003 00:00:00 +0530 Fri, 18 Sep 2015 18:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173630 The statutory scheme under the Standards of Weights and Measures Act, 1976 and the Packaged Commodities Rules applies only to commodities sold in packaged or pre-packed form for retail sale. Protective cartons used merely for transport, handling or storage do not make a product a pre-packed commodity unless the package itself is intended to be marketed as such. Goods opened for demonstration and sold as single pieces with standard accessories were treated as unit sales, not packaged commodities. Combination-package arguments also failed because the accessories were part of the unit and did not create a retail package of dissimilar items. On that reasoning, vacuum cleaners sold in this manner were outside the Act and Rules. Case-Laws Companies Law Fri, 07 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173630