https://www.taxtmi.com/caselaws?id=104432 Cardboard cartons used to pack bottled beer formed part of the taxable turnover of the beer under the Kerala General Sales Tax Act, because containers or packing materials sold with goods are taxed at the same rate and point as the contents, even if the packing is separately charged in invoices. The separate billing of the cartons did not alter the tax incidence or exclude them from assessment. The contention that the cartons were only secondary packing, or had already suffered tax as paper/cardboard products, was rejected because the statutory rule applied to packed goods as a composite taxable unit. The carton value was therefore includible in the beer turnover and taxable at the beer rate. en-us Thu, 18 Dec 1997 00:00:00 +0530 Tue, 30 Dec 2025 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104432 Cardboard cartons used to pack bottled beer formed part of the taxable turnover of the beer under the Kerala General Sales Tax Act, because containers or packing materials sold with goods are taxed at the same rate and point as the contents, even if the packing is separately charged in invoices. The separate billing of the cartons did not alter the tax incidence or exclude them from assessment. The contention that the cartons were only secondary packing, or had already suffered tax as paper/cardboard products, was rejected because the statutory rule applied to packed goods as a composite taxable unit. The carton value was therefore includible in the beer turnover and taxable at the beer rate. Case-Laws VAT / Sales Tax Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104432