https://www.taxtmi.com/caselaws?id=330284 The High Court ruled in favor of the assessee, holding that printed laminated paper rolls and polythene strip bobbins supplied for aseptic packaging of milk are classified as packing materials under the sales tax entry. The Court relied on a Delhi High Court judgment establishing that materials for packing goods for sale, even if requiring further processing, are considered packing materials. Consequently, the Court disposed of the reference in favor of the assessee, rejecting the Revenue's argument and upholding the classification of the materials for sales tax purposes. en-us Mon, 04 Jul 2016 00:00:00 +0530 Fri, 22 Jul 2016 13:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330284 The High Court ruled in favor of the assessee, holding that printed laminated paper rolls and polythene strip bobbins supplied for aseptic packaging of milk are classified as packing materials under the sales tax entry. The Court relied on a Delhi High Court judgment establishing that materials for packing goods for sale, even if requiring further processing, are considered packing materials. Consequently, the Court disposed of the reference in favor of the assessee, rejecting the Revenue's argument and upholding the classification of the materials for sales tax purposes. Case-Laws VAT and Sales Tax Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330284