https://www.taxtmi.com/caselaws?id=100229 The SC held that the value of packing material could not be excluded from taxable turnover where the dealer did not separately specify and charge the packing price. The statutory deduction for packing and delivery charges applied only if those amounts were shown separately and were not included in the sale price of the goods. Because the bills did not distinguish the price of chewing tobacco from the packing material, and there was no express or implied contract for a separate sale of the packing material, the deduction conditions were not met. The value of the packing material therefore remained part of the taxable turnover. en-us Tue, 04 Oct 1966 00:00:00 +0530 Tue, 31 Jan 2012 16:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100229 The SC held that the value of packing material could not be excluded from taxable turnover where the dealer did not separately specify and charge the packing price. The statutory deduction for packing and delivery charges applied only if those amounts were shown separately and were not included in the sale price of the goods. Because the bills did not distinguish the price of chewing tobacco from the packing material, and there was no express or implied contract for a separate sale of the packing material, the deduction conditions were not met. The value of the packing material therefore remained part of the taxable turnover. Case-Laws VAT and Sales Tax Tue, 04 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100229