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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Pre-packaged and labelled classification ties retail packaging and Legal Metrology compliance to concessional GST treatment.</h1> Classification of grain sorghum for concessional GST treatment depends on the expression pre-packaged and labelled, meaning commodities intended for retail sale that are pre-packed and bear the declarations required under the Legal Metrology Act; successive amendments modified prior criteria concerning unit containers bearing registered brands and included procedural requirements for affidavits and on-pack declarations when brand rights are voluntarily foregone.

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