https://www.taxtmi.com/caselaws?id=102941 Taxability of packing material in sales of beer and cement depends on the true nature of the contract, the surrounding circumstances, trade practice and the parties' intention as shown by evidence; separate pricing or a deposit is not conclusive, and the assessing authority must make proper factual findings before deciding whether the packing was independently sold or formed part of the composite transaction. Section 6-C of the Andhra Pradesh General Sales Tax Act, 1957 was treated as a clarificatory deeming provision: where packed goods are sold, the packing material is deemed sold with the goods and taxed at the rate applicable to the goods themselves. The constitutional challenge based on discrimination was rejected. en-us Tue, 16 May 1989 00:00:00 +0530 Thu, 04 Dec 2025 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102941 Taxability of packing material in sales of beer and cement depends on the true nature of the contract, the surrounding circumstances, trade practice and the parties' intention as shown by evidence; separate pricing or a deposit is not conclusive, and the assessing authority must make proper factual findings before deciding whether the packing was independently sold or formed part of the composite transaction. Section 6-C of the Andhra Pradesh General Sales Tax Act, 1957 was treated as a clarificatory deeming provision: where packed goods are sold, the packing material is deemed sold with the goods and taxed at the rate applicable to the goods themselves. The constitutional challenge based on discrimination was rejected. Case-Laws VAT / Sales Tax Tue, 16 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102941