https://www.taxtmi.com/caselaws?id=103999 Liability for sales tax on gunny bags and plastic bags used to pack cement under section 5(3-D) of the Karnataka Sales Tax Act depends on the true nature of the transaction, not on a blanket assumption that the packed goods and packing material form a single integrated sale. The assessing authority must examine the contract, the ingredients of the bargain, and the intention of the parties to determine whether the packing material was separately saleable or part of a distinct commercial arrangement. The contrary approach of treating all packed sales as integrated transactions was rejected, and the matter was remitted for fresh factual determination of tax liability. en-us Thu, 18 Jan 1996 00:00:00 +0530 Thu, 03 Jul 2014 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103999 Liability for sales tax on gunny bags and plastic bags used to pack cement under section 5(3-D) of the Karnataka Sales Tax Act depends on the true nature of the transaction, not on a blanket assumption that the packed goods and packing material form a single integrated sale. The assessing authority must examine the contract, the ingredients of the bargain, and the intention of the parties to determine whether the packing material was separately saleable or part of a distinct commercial arrangement. The contrary approach of treating all packed sales as integrated transactions was rejected, and the matter was remitted for fresh factual determination of tax liability. Case-Laws VAT and Sales Tax Thu, 18 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103999