https://www.taxtmi.com/caselaws?id=100167 Packing materials are taxable only if, on the facts, they form the subject-matter of an express or implied contract of sale; that inquiry must be decided from relevant evidence such as accounts, oral testimony and surrounding circumstances, not on assumptions that the goods' price necessarily includes the packing. The exemption for tobacco and its products did not automatically extend to packing materials, because it covered the products themselves and not separate taxable bargains for containers or wrappers. On the material before it, the real factual question had not been properly determined, so the assessment could not stand and the matter required fresh consideration on whether the packing materials were part of the sale bargain. en-us Wed, 13 Jan 1965 00:00:00 +0530 Sat, 21 Sep 2013 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100167 Packing materials are taxable only if, on the facts, they form the subject-matter of an express or implied contract of sale; that inquiry must be decided from relevant evidence such as accounts, oral testimony and surrounding circumstances, not on assumptions that the goods' price necessarily includes the packing. The exemption for tobacco and its products did not automatically extend to packing materials, because it covered the products themselves and not separate taxable bargains for containers or wrappers. On the material before it, the real factual question had not been properly determined, so the assessment could not stand and the matter required fresh consideration on whether the packing materials were part of the sale bargain. Case-Laws VAT and Sales Tax Wed, 13 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100167