Hindustan Lever Ltd vs State Of Karnataka

The Supreme Court addressed the applicability of entry tax on packing materials under the Karnataka Tax on Entry of Goods Act, 1979, specifically examining whether such materials qualify as raw materials or inputs in the manufacturing process. The Court held that packing materials used for tea production do not constitute raw materials under the Act, thus affirming the tax liability at the specified rates. The decision clarified the interpretation of 'goods' and 'value of the goods' as defined in the Act, particularly under Sections 2(4a) and 11A.