https://www.taxtmi.com/caselaws?id=102841 The Supreme Court held that packing charges received by the assessee were liable for sales tax under the Central Sales Tax Act, 1956. The Court found that the packing charges were integral to putting the goods in a deliverable state, thus constituting part of the sale price under Section 2(h) of the Act. The High Court's decision was overturned, and the Tribunal's order holding the assessee liable for sales tax on packing charges was restored. The appeal was allowed with no order as to costs. en-us Tue, 30 Aug 1988 00:00:00 +0530 Thu, 03 Jul 2014 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102841 The Supreme Court held that packing charges received by the assessee were liable for sales tax under the Central Sales Tax Act, 1956. The Court found that the packing charges were integral to putting the goods in a deliverable state, thus constituting part of the sale price under Section 2(h) of the Act. The High Court's decision was overturned, and the Tribunal's order holding the assessee liable for sales tax on packing charges was restored. The appeal was allowed with no order as to costs. Case-Laws VAT and Sales Tax Tue, 30 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102841