https://www.taxtmi.com/caselaws?id=127494 Transactions involving gunny cloth and iron hoops used in baling and pressing palmyra fibre were treated as sales under the Madras General Sales Tax Act because the packing materials were movable goods, remained goods after use, and property in them was transferred to constituents for consideration. A separately stated price was not necessary where the charges included the material cost in one form or another. The wide statutory definition of sale covered transfer of property in goods in the course of business, and the baling activity necessarily involved such transfers. The transactions were therefore liable to sales tax. en-us Wed, 21 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 13:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127494 Transactions involving gunny cloth and iron hoops used in baling and pressing palmyra fibre were treated as sales under the Madras General Sales Tax Act because the packing materials were movable goods, remained goods after use, and property in them was transferred to constituents for consideration. A separately stated price was not necessary where the charges included the material cost in one form or another. The wide statutory definition of sale covered transfer of property in goods in the course of business, and the baling activity necessarily involved such transfers. The transactions were therefore liable to sales tax. Case-Laws VAT and Sales Tax Wed, 21 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127494