https://www.taxtmi.com/caselaws?id=175200 Aluminium foil, display outer, duplex, jars, poly bags, poly-coated paper and wax paper used to seal and pack instant coffee and chocolates were held to be packing materials under Entry 66 of the Karnataka Tax on Entry of Goods Act, not raw materials, component parts or inputs under Entry 80. The court applied ordinary commercial meaning and the nature of the goods at the time of entry, holding that component parts must form an essential constituent of the finished product and inputs must be used in manufacture. Materials used only for packing and preservation did not become part of the finished goods, and definitions from the Karnataka Sales Tax Act could not be imported to alter the entry tax scheme. en-us Wed, 22 Mar 2006 00:00:00 +0530 Sat, 14 Nov 2015 09:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175200 Aluminium foil, display outer, duplex, jars, poly bags, poly-coated paper and wax paper used to seal and pack instant coffee and chocolates were held to be packing materials under Entry 66 of the Karnataka Tax on Entry of Goods Act, not raw materials, component parts or inputs under Entry 80. The court applied ordinary commercial meaning and the nature of the goods at the time of entry, holding that component parts must form an essential constituent of the finished product and inputs must be used in manufacture. Materials used only for packing and preservation did not become part of the finished goods, and definitions from the Karnataka Sales Tax Act could not be imported to alter the entry tax scheme. Case-Laws VAT and Sales Tax Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175200