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        VAT and Sales Tax

        2002 (5) TMI 838 - HC - VAT and Sales Tax

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        Rajasthan High Court: Packing Material Not Separate Sale 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 ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Rajasthan High Court: Packing Material Not Separate Sale

                              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 petition was dismissed accordingly.


                              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.
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