ASSTT. COMNR. COMERCIAL TAXES, RAJASTHAN vs M/S. M.B. & CO. — C.A. No. 6885/2000

Summary of C.A. No. 006885/2000 On October 23, 2002, the Supreme Court dismissed the Revenue's appeals with costs. The Court held that packing material sold by a tile manufacturer with exempted goods is not subject to separate taxation, as the manufacturer is the first seller and the relevant tax exemption applies to "taxable turnover"—which excludes goods sold together with packing material when no separate sale occurs factually. This case analysis is maintained by casestatus.in based on publicly available court records.