https://www.taxtmi.com/caselaws?id=299396 A packaged-commodities dispute turned on whether the goods were a pre-packed commodity and, if so, whether Rule 34 exemption applied. The court noted that a pre-packed commodity is one placed in a package without the purchaser being present, with quantity pre-determined and not alterable without opening or perceptible modification; if the goods were not pre-packed, compliance under Rules 35 and 36 would not arise. It also held that Rule 34 requires only the express indication that the commodity is specially packed for exclusive use as raw material or for servicing an industry, mine or quarry, and the authority could not add extra conditions beyond the rule. The impugned finding was set aside and the matter remitted for fresh decision. en-us Wed, 24 Jul 1991 00:00:00 +0530 Mon, 13 Dec 2021 17:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299396 A packaged-commodities dispute turned on whether the goods were a pre-packed commodity and, if so, whether Rule 34 exemption applied. The court noted that a pre-packed commodity is one placed in a package without the purchaser being present, with quantity pre-determined and not alterable without opening or perceptible modification; if the goods were not pre-packed, compliance under Rules 35 and 36 would not arise. It also held that Rule 34 requires only the express indication that the commodity is specially packed for exclusive use as raw material or for servicing an industry, mine or quarry, and the authority could not add extra conditions beyond the rule. The impugned finding was set aside and the matter remitted for fresh decision. Case-Laws Indian Laws Wed, 24 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299396