https://www.taxtmi.com/caselaws?id=183309 Input tax credit under Section 6 of the Uttarakhand VAT Act was unavailable for packing material used in finished goods transferred to out-of-State depots or godowns otherwise than by sale. Such stock transfers were distinct from inter-State sales, and packing material was not treated as raw material for the additional benefit claimed. A later Commissioner circular reflecting that interpretation displaced an earlier contrary circular. The proviso to Section 6(3), which granted an additional benefit for raw material used in manufacturing goods dispatched outside the State otherwise than by sale, operated as an incentive and did not discriminate against imported goods or restrict trade under Articles 301 and 304. en-us Mon, 06 Apr 2015 00:00:00 +0530 Sat, 18 Jun 2016 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183309 Input tax credit under Section 6 of the Uttarakhand VAT Act was unavailable for packing material used in finished goods transferred to out-of-State depots or godowns otherwise than by sale. Such stock transfers were distinct from inter-State sales, and packing material was not treated as raw material for the additional benefit claimed. A later Commissioner circular reflecting that interpretation displaced an earlier contrary circular. The proviso to Section 6(3), which granted an additional benefit for raw material used in manufacturing goods dispatched outside the State otherwise than by sale, operated as an incentive and did not discriminate against imported goods or restrict trade under Articles 301 and 304. Case-Laws VAT and Sales Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183309