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Issues: Whether, on the facts and circumstances, there was an implied sale of the packing material along with the sale of bales of cloth and yarn.
Analysis: The burden lay on the department to establish that the packing material was separately sold. There was no express agreement for sale of the packing material, and the assessing authority had not found that a separate price was charged for it. The Board's conclusion was supported by the earlier decision relied upon before it, and the decisions cited for the department were distinguishable because they turned on findings that the packing material had been included in the price or made obligatory by contract.
Conclusion: There was no implied sale of the packing material, and the finding in favour of the assessee was justified.
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