https://www.taxtmi.com/caselaws?id=127321 Exemption under the Madras General Sales Tax Act was confined to tobacco as expressly covered, so tobacco seeds were treated as a distinct commodity and not exempt. Packing materials sold with tobacco were not exempt where the assessee charged a composite price, because the rule on packing and delivery charges applied only when those amounts were separately specified and charged apart from the goods. Constitutional protection for the packing-material turnover also failed, as the required out-of-State delivery and consumption were not proved; the levy was sustained under the constitutional saving provision and the President's Order issued under it. en-us Wed, 14 Apr 1954 00:00:00 +0530 Thu, 07 Mar 2013 13:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127321 Exemption under the Madras General Sales Tax Act was confined to tobacco as expressly covered, so tobacco seeds were treated as a distinct commodity and not exempt. Packing materials sold with tobacco were not exempt where the assessee charged a composite price, because the rule on packing and delivery charges applied only when those amounts were separately specified and charged apart from the goods. Constitutional protection for the packing-material turnover also failed, as the required out-of-State delivery and consumption were not proved; the levy was sustained under the constitutional saving provision and the President's Order issued under it. Case-Laws VAT and Sales Tax Wed, 14 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127321