https://www.taxtmi.com/caselaws?id=44745 The Supreme Court remitted the case back to the Tribunal for a fresh conclusion on the inclusion of the value of larger corrugated cartons for tax liability. The Court emphasized applying a test to determine if packing charges should be included in the product's value for tax purposes, based on whether the packing is necessary for the wholesale market sale condition. The Tribunal was directed to assess if the cost of the larger cartons used for packing tooth powder tins should be added to the assessable value for tax liability and expedite the appeal's resolution while maintaining any bank guarantee or deposit. en-us Wed, 09 Aug 1995 00:00:00 +0530 Thu, 10 Jul 2014 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44745 The Supreme Court remitted the case back to the Tribunal for a fresh conclusion on the inclusion of the value of larger corrugated cartons for tax liability. The Court emphasized applying a test to determine if packing charges should be included in the product's value for tax purposes, based on whether the packing is necessary for the wholesale market sale condition. The Tribunal was directed to assess if the cost of the larger cartons used for packing tooth powder tins should be added to the assessable value for tax liability and expedite the appeal's resolution while maintaining any bank guarantee or deposit. Case-Laws Central Excise Wed, 09 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44745