https://www.taxtmi.com/caselaws?id=189947 The High Court declined to answer the reference question regarding the classification of timber sizes used for packing machinery as consumable stores under the Gujarat Sales Tax Act, 1969. Emphasizing the importance of factual evidence, the Court directed the Tribunal to assess evidence provided by both parties and apply the commercial expediency test outlined by the Supreme Court to determine the necessity of crates in the manufacturing process. The decision underscored the significance of activities integral to manufacturing in classifying items as consumable stores for tax purposes. en-us Mon, 18 Dec 1978 00:00:00 +0530 Fri, 27 Jan 2017 14:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189947 The High Court declined to answer the reference question regarding the classification of timber sizes used for packing machinery as consumable stores under the Gujarat Sales Tax Act, 1969. Emphasizing the importance of factual evidence, the Court directed the Tribunal to assess evidence provided by both parties and apply the commercial expediency test outlined by the Supreme Court to determine the necessity of crates in the manufacturing process. The decision underscored the significance of activities integral to manufacturing in classifying items as consumable stores for tax purposes. Case-Laws VAT and Sales Tax Mon, 18 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189947