https://www.taxtmi.com/caselaws?id=68829 Bardana supplied with wholesale sugar was not separately taxable where the Collector's price fixation order applied only to sugar by weight and required the empty bags to be handed over to retail sellers without a separate charge. Because the order did not include the bags in the quoted price and the purchase and sale bills showed no distinct consideration for bardana, the transaction could not be treated as an express or implied sale of the bags. On those facts, the levy on bardana failed and the assessment was set aside in favour of the assessee. en-us Sat, 06 Dec 1975 00:00:00 +0530 Fri, 01 Apr 2011 18:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68829 Bardana supplied with wholesale sugar was not separately taxable where the Collector's price fixation order applied only to sugar by weight and required the empty bags to be handed over to retail sellers without a separate charge. Because the order did not include the bags in the quoted price and the purchase and sale bills showed no distinct consideration for bardana, the transaction could not be treated as an express or implied sale of the bags. On those facts, the levy on bardana failed and the assessment was set aside in favour of the assessee. Case-Laws Income Tax Sat, 06 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68829