https://www.taxtmi.com/caselaws?id=102534 Where the factual record showed an implied agreement to sell gunny bags along with wheat products at an all-inclusive price, the packing material was treated as a distinct commodity rather than a mere transport container. The price control order contemplated sale of wheat products on a net-weight basis, with the bag cost included in the price, and also recognised higher charging where bags were used. On those facts, the turnover attributable to the gunny bags was held taxable at the higher rate applicable to the bags, because the bags formed part of the bargain and were separately sold with the goods. en-us Thu, 16 Apr 1987 00:00:00 +0530 Thu, 03 Jul 2014 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102534 Where the factual record showed an implied agreement to sell gunny bags along with wheat products at an all-inclusive price, the packing material was treated as a distinct commodity rather than a mere transport container. The price control order contemplated sale of wheat products on a net-weight basis, with the bag cost included in the price, and also recognised higher charging where bags were used. On those facts, the turnover attributable to the gunny bags was held taxable at the higher rate applicable to the bags, because the bags formed part of the bargain and were separately sold with the goods. Case-Laws VAT and Sales Tax Thu, 16 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102534