https://www.taxtmi.com/caselaws?id=127452 Separately purchased packing materials used in redrying and packing tobacco were treated as goods transferred for consideration and therefore formed part of taxable turnover under the Madras General Sales Tax Act. The court held that the statutory definitions of "goods" and "sale" were wide enough to cover movable packing materials, and that their character was not lost merely because they were used in processing. The transaction was assessed by reference to the taxing statute's language, not by analogy to work-and-labour contracts. On that basis, the packing-material turnover was held liable to sales tax and the revisions failed. en-us Tue, 09 Aug 1955 00:00:00 +0530 Sat, 09 Mar 2013 12:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127452 Separately purchased packing materials used in redrying and packing tobacco were treated as goods transferred for consideration and therefore formed part of taxable turnover under the Madras General Sales Tax Act. The court held that the statutory definitions of "goods" and "sale" were wide enough to cover movable packing materials, and that their character was not lost merely because they were used in processing. The transaction was assessed by reference to the taxing statute's language, not by analogy to work-and-labour contracts. On that basis, the packing-material turnover was held liable to sales tax and the revisions failed. Case-Laws VAT and Sales Tax Tue, 09 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127452