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<h1>Rajasthan High Court: Packing Material Not Separate Sale</h1> The High Court of Rajasthan dismissed the petition as the packing material cannot be treated as a separate sale, citing a previous decision. The revision ... - The High Court of Rajasthan dismissed the petition as the packing material cannot be treated as a separate sale, and the burden of proof lies with the department, citing a previous decision in the case of Udaipur Distillery Co. Ltd. v. Rajasthan Taxation Tribunal. The revision petition was dismissed accordingly.