1991 (3) TMI 383 - HC - VAT and Sales Tax

Summary

The High Court of Madras considered whether packing materials used for delivering non-taxable goods could be subjected to tax. The court found that the packing materials used for goods sold in inter-State trade were not exempt from tax, as per Government orders. The court overturned the Tribunal's decision and upheld the tax assessment on the packing materials. The tax revision cases were allowed, with no costs.