https://www.taxtmi.com/caselaws?id=127471 Packing charges are deductible under rule 5(1)(g)(ii) when they are separately specified and charged apart from the sale price, even if the amount includes the cost of packing materials. The decisive test is separate billing from the price of the goods, not a further bifurcation into labour and materials. The taxing authority cannot dissect the composite packing charge to deny the statutory deduction. On that basis, the assessee's claim was allowable. en-us Thu, 22 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 11:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127471 Packing charges are deductible under rule 5(1)(g)(ii) when they are separately specified and charged apart from the sale price, even if the amount includes the cost of packing materials. The decisive test is separate billing from the price of the goods, not a further bifurcation into labour and materials. The taxing authority cannot dissect the composite packing charge to deny the statutory deduction. On that basis, the assessee's claim was allowable. Case-Laws VAT and Sales Tax Thu, 22 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127471