https://www.taxtmi.com/caselaws?id=100834 Controlled supply of gunny bags with cement under the Cement Control Order was treated as outside the ordinary sale concept because the packing material price was fixed by law, so its supply was not liable to sales tax. Rule 6(f) of the Madras General Sales Tax Rules was read to exempt separately charged packing charges, and that expression was held to cover both the cost of packing materials and the labour or service element of packing. Later amendments were treated as clarificatory, and the narrower view limiting the exemption to service charges was rejected. en-us Wed, 22 Nov 1972 00:00:00 +0530 Tue, 17 Sep 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100834 Controlled supply of gunny bags with cement under the Cement Control Order was treated as outside the ordinary sale concept because the packing material price was fixed by law, so its supply was not liable to sales tax. Rule 6(f) of the Madras General Sales Tax Rules was read to exempt separately charged packing charges, and that expression was held to cover both the cost of packing materials and the labour or service element of packing. Later amendments were treated as clarificatory, and the narrower view limiting the exemption to service charges was rejected. Case-Laws VAT and Sales Tax Wed, 22 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100834