https://www.taxtmi.com/caselaws?id=73914 Cardboard cartons used to market soap and detergent powder were held to form part of the assessable value because they were essential for wholesale delivery at the factory gate. The primary wrappings for the goods were too flimsy to withstand storage, handling, and transport, so the goods could not reach the wholesale market in primary packing alone. The cartons were therefore not optional outer packing but necessary packing for marketability in wholesale trade, making their cost includible in valuation. en-us Fri, 23 Sep 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73914 Cardboard cartons used to market soap and detergent powder were held to form part of the assessable value because they were essential for wholesale delivery at the factory gate. The primary wrappings for the goods were too flimsy to withstand storage, handling, and transport, so the goods could not reach the wholesale market in primary packing alone. The cartons were therefore not optional outer packing but necessary packing for marketability in wholesale trade, making their cost includible in valuation. Case-Laws Central Excise Fri, 23 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73914