Implied sale of packing material rejected where wooden boxes were not separately charged and no sale contract was proved.

Wooden boxes used to pack silk yarn and fabrics were not shown to have been sold under any express or implied contract, so their turnover was not includible in taxable sales. The bills did not separately charge the boxes, and the price was shown only against the fabrics; although the fabric price may have covered the cost of the containers, that fact alone did not establish an agreement to sell the packing material. The existence of such a contract was treated as a question of fact, and the Tribunal's finding that there was no sale was supported by relevant evidence and not perverse.

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Issues: Whether the wooden boxes used for packing silk yarn and fabrics could be treated as sold under an express or implied contract so as to include their turnover in taxable sales.

Analysis: The sale bills did not separately charge anything for the wooden boxes, and the price was shown only against the fabrics. Although the price structure of the fabrics may have included the cost of the wooden containers, that circumstance by itself did not establish an implied contract for sale of the packing material. The question whether there was an agreement to sell the packing material was treated as a pure question of fact, and the Tribunal's finding that there was no express or implied sale was held to be supported by relevant evidence and not perverse.

Conclusion: The wooden boxes were not shown to have been sold either expressly or impliedly, and their turnover was not liable to tax.

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