TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rajasthan HC: Tax on packing material requires evidence of separate sale.</h1> The Rajasthan HC held that tax cannot be imposed on packing material without demonstrating a distinct sale of the packing material itself. The court ... - The Rajasthan High Court ruled that tax cannot be levied separately on packing material without proving an independent sale of the packing material. The court emphasized that the transfer of property in the packing material must be for consideration related to the packing material alone. The judgment stated that invoking the last proviso to section 5(1) for taxing packing material requires establishing a separate sale of the packing material. The court dismissed the revision, affirming that tax cannot be imposed on packing material without evidence of a separate sale.
TaxTMI 
TaxTMI 
