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    <title>2015 (3) TMI 1438 - GAUHATI HIGH COURT</title>
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    <description>Separate entry tax on packing material was held unsustainable where tea was sold as a packaged product and VAT had already been collected on the composite sale price including the packing material. The court treated the packing material as part of the taxed sale under the VAT scheme, so an additional levy on the same material was not justified on these facts. The impugned orders were quashed and the challenge to the entry tax demand on the packing material succeeded.</description>
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    <pubDate>Wed, 04 Mar 2015 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=314356</link>
      <description>Separate entry tax on packing material was held unsustainable where tea was sold as a packaged product and VAT had already been collected on the composite sale price including the packing material. The court treated the packing material as part of the taxed sale under the VAT scheme, so an additional levy on the same material was not justified on these facts. The impugned orders were quashed and the challenge to the entry tax demand on the packing material succeeded.</description>
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      <pubDate>Wed, 04 Mar 2015 00:00:00 +0530</pubDate>
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