https://www.taxtmi.com/caselaws?id=302097 Packaged commodities specially marked for industrial use and intended for specialised industrial consumers fall outside Rule 6 of the Standards of Weights and Measures (Package Commodities) Rules, 1977. The scheme of the Rules, including the definitions of retail package, retail sale, ultimate consumer, industrial consumer and institutional consumer, excludes packages packed exclusively for use as raw material or for servicing an industry from the declaration requirement, and Rule 34(a) expressly reinforces that exclusion. Sale through stockists does not alter the industrial character of the goods where the end use remains industrial, so non-compliance notices based on Rule 6 are unsustainable. en-us Fri, 24 Jan 2020 00:00:00 +0530 Wed, 04 May 2022 20:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302097 Packaged commodities specially marked for industrial use and intended for specialised industrial consumers fall outside Rule 6 of the Standards of Weights and Measures (Package Commodities) Rules, 1977. The scheme of the Rules, including the definitions of retail package, retail sale, ultimate consumer, industrial consumer and institutional consumer, excludes packages packed exclusively for use as raw material or for servicing an industry from the declaration requirement, and Rule 34(a) expressly reinforces that exclusion. Sale through stockists does not alter the industrial character of the goods where the end use remains industrial, so non-compliance notices based on Rule 6 are unsustainable. Case-Laws Indian Laws Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302097