https://www.taxtmi.com/caselaws?id=70699 Packing charges separately collected by the assessee were not includible in taxable turnover under the Central Sales Tax Act because the relevant Government Order exempting such charges was in force for the assessment year. The amended section 8A did not override the exemption available under section 8(5), so denying the exclusion was unsustainable. The analysis also aligned with earlier decisions granting the same relief on identical facts, and the assessee was entitled to exemption. en-us Mon, 02 Feb 1976 00:00:00 +0530 Thu, 19 May 2022 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70699 Packing charges separately collected by the assessee were not includible in taxable turnover under the Central Sales Tax Act because the relevant Government Order exempting such charges was in force for the assessment year. The amended section 8A did not override the exemption available under section 8(5), so denying the exclusion was unsustainable. The analysis also aligned with earlier decisions granting the same relief on identical facts, and the assessee was entitled to exemption. Case-Laws VAT and Sales Tax Mon, 02 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70699