https://www.taxtmi.com/caselaws?id=100333 The value of containers used for hydrogenated oil is assessable to sales tax only where the transaction shows an express or implied agreement to sell the containers as part of the bargain. No separate price for the packing material is not decisive; a sale may still be inferred from the surrounding facts and evidence. Whether the containers formed part of the sale is a question of fact to be decided on the record in each case, rather than by a pure rule of law. en-us Thu, 27 Oct 1966 00:00:00 +0530 Thu, 03 Jul 2014 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100333 The value of containers used for hydrogenated oil is assessable to sales tax only where the transaction shows an express or implied agreement to sell the containers as part of the bargain. No separate price for the packing material is not decisive; a sale may still be inferred from the surrounding facts and evidence. Whether the containers formed part of the sale is a question of fact to be decided on the record in each case, rather than by a pure rule of law. Case-Laws Central Excise Thu, 27 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100333