https://www.taxtmi.com/caselaws?id=332148 Packing materials used for tea were held not to fall within raw materials, component parts or inputs under the Karnataka Tax on Entry of Goods Act, 1979 or the related notifications. The Court treated the Act's definition of goods as exhaustive and noted that the statutory scheme separately classifies packing materials from raw materials, component parts and inputs. The exemption notification and the rate notification were read consistently with that scheme, so they could not be expanded to include packing materials. Explanation II to the 1998 notification did not alter that result, and provisions from sales tax, excise law, or the Tea Marketing Control Order could not be used to enlarge the entry tax exemption. en-us Fri, 02 Sep 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332148 Packing materials used for tea were held not to fall within raw materials, component parts or inputs under the Karnataka Tax on Entry of Goods Act, 1979 or the related notifications. The Court treated the Act's definition of goods as exhaustive and noted that the statutory scheme separately classifies packing materials from raw materials, component parts and inputs. The exemption notification and the rate notification were read consistently with that scheme, so they could not be expanded to include packing materials. Explanation II to the 1998 notification did not alter that result, and provisions from sales tax, excise law, or the Tea Marketing Control Order could not be used to enlarge the entry tax exemption. Case-Laws VAT and Sales Tax Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332148