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<h1>Tax cannot be imposed separately on packing material without proving independent sale apart from principal goods.</h1> <h3>Assistant Commissioner, Commercial Taxes Department, Special Circle, Alwar Versus Teletube Electronic Ltd.</h3> Assistant Commissioner, Commercial Taxes Department, Special Circle, Alwar Versus Teletube Electronic Ltd. - [2004] 134 STC 56 (Raj) The case involved levy of tax on packing material along with principal goods in a single sale transaction. The court held that tax cannot be imposed separately on packing material without establishing an independent sale of the packing material. The revision was dismissed as the tax was levied without proving the sale of packing material independent of the principal commodity.