https://www.taxtmi.com/caselaws?id=127614 Steam supplied in the course of business was held to be "goods" under the Hyderabad General Sales Tax Act because it was a movable commodity sold in trade, and its turnover was taxable absent exemption. The value of gunny bags formed part of turnover where sugar was sold in bags, since the sale was a composite supply of sugar and packing materials for consideration; separate packing-service charges alone were not exempt. By contrast, turnover attributable to gunny bags used for supplying grain to workers' shops was not taxable because the material did not establish that the grain supply was carried on as a taxable business or trade in that commodity. en-us Fri, 24 Feb 1956 00:00:00 +0530 Wed, 13 Mar 2013 10:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127614 Steam supplied in the course of business was held to be "goods" under the Hyderabad General Sales Tax Act because it was a movable commodity sold in trade, and its turnover was taxable absent exemption. The value of gunny bags formed part of turnover where sugar was sold in bags, since the sale was a composite supply of sugar and packing materials for consideration; separate packing-service charges alone were not exempt. By contrast, turnover attributable to gunny bags used for supplying grain to workers' shops was not taxable because the material did not establish that the grain supply was carried on as a taxable business or trade in that commodity. Case-Laws VAT and Sales Tax Fri, 24 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127614