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2004 (12) TMI 363 - SUPREME COURT
Whether "card-board box" is covered by the entry "card board"?
Whether item "carton" appearing at serial No. 12 of the notification would include "card board box"?
Held that:- There cannot be universal application of any rigid standard for determining the question and has to be decided on the factual background of each case. This has not been done. The type of card board box which was used for packing the product of the appellant has to be seen. Therefore, we think it appropriate to direct the Deputy Commissioner of Sales Tax to consider the question whether the card board box used by the appellant fits in with the definition of "carton" taking into account the product which is packed. For this purpose, the appellant shall be granted opportunity to substantiate its plea that the card board boxes used by it are not factually covered by the entry "cartons".