LT. GOVERNOR OF DELHI & ORS. vs M/S. GANESH FLOUR MILLS CO. LTD.

The Supreme Court held that under Section 8(3)(c) of the Central Sales Tax Act, 1956, materials intended for packing goods for sale must be interpreted broadly. The Court found that tin sheets and tin plates, although requiring processing to become containers, still qualify as packing materials since their intended use is for packing goods. The appeal was dismissed, affirming the High Court's decision that the respondent could amend their registration certificate to include these materials.