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2016 (7) TMI 882 - HC - VAT and Sales TaxClassification - sales of “printed laminated paper rolls along with ploythelene strip bobbins” - whether falls within the entry “cardboard boxes and cartons” falling within Entry 12(iv) Schedule IIA of the Gujarat Sales Tax Act, 1969 - Held that:- In the case of Lt. Governor, Delhi and others v. Messrs. Ganesh Flour Mills Co. Ltd. [1973 (1) TMI 74 - SUPREME COURT OF INDIA]it was observed that, Packing materials are necessary not only for solid articles but also for those in liquid and semiliquid form. As the Tinsheets and Tinplates were intended to be used for packing of vegetable products, the respondent was entitled to the benefit of clause (c) of Section 8(3). - Learned AGP was not in a position to differentiate the aforesaid proposition of law, as may warrant us to take a different view.
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