https://www.taxtmi.com/caselaws?id=99876 Packing material used in the re-drying of tobacco was treated as a separate sale for sales tax purposes because the materials remained distinct from the tobacco, were separately marketable, and an implied agreement to purchase them for consideration was inferred from the course of business. The charging provision and definition of sale were construed to cover transfers of property in goods for consideration, including where the agreement is implied from surrounding circumstances. On that reasoning, turnover attributable to the packing material was taxable. A dissent viewed packing as integral to the process and characterised the transaction as a works contract without an independent taxable sale. en-us Wed, 18 Nov 1964 00:00:00 +0530 Thu, 20 Mar 2025 15:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99876 Packing material used in the re-drying of tobacco was treated as a separate sale for sales tax purposes because the materials remained distinct from the tobacco, were separately marketable, and an implied agreement to purchase them for consideration was inferred from the course of business. The charging provision and definition of sale were construed to cover transfers of property in goods for consideration, including where the agreement is implied from surrounding circumstances. On that reasoning, turnover attributable to the packing material was taxable. A dissent viewed packing as integral to the process and characterised the transaction as a works contract without an independent taxable sale. Case-Laws VAT / Sales Tax Wed, 18 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99876