https://www.taxtmi.com/caselaws?id=57896 Goods enclosed in the final packed product merely to attract customers and boost sales are not goods used in the manufacture of taxable goods for sale, because they are not directly or integrally connected with the manufacturing process. On that construction of section 25 of the Bombay Sales Tax Act, 1959, the assessee's claim failed. The earlier Tribunal decision applying the same statutory test was not shown to rest on any erroneous principle and did not require reconsideration, so it was treated as good law. en-us Wed, 04 Feb 1976 00:00:00 +0530 Sat, 02 Jan 2016 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57896 Goods enclosed in the final packed product merely to attract customers and boost sales are not goods used in the manufacture of taxable goods for sale, because they are not directly or integrally connected with the manufacturing process. On that construction of section 25 of the Bombay Sales Tax Act, 1959, the assessee's claim failed. The earlier Tribunal decision applying the same statutory test was not shown to rest on any erroneous principle and did not require reconsideration, so it was treated as good law. Case-Laws VAT and Sales Tax Wed, 04 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57896