https://www.taxtmi.com/caselaws?id=127666 Hessian cloth and iron hoops used in baling cotton were treated as taxable goods where a ginning and pressing factory purchased the materials, used them in the packing process, and supplied finished bales for a consolidated charge. The court reasoned that tax is attracted when property in identifiable goods passes to the customer for consideration, even if the price is not separately stated and the supply occurs within a composite work-and-supply arrangement. Because the packing materials retained their character as marketable goods and were not absorbed into the work process, the transfer amounted to a sale under the Madhya Bharat Sales Tax Act, 1950, and sales tax was payable on their value. en-us Thu, 20 Dec 1956 00:00:00 +0530 Thu, 14 Mar 2013 09:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127666 Hessian cloth and iron hoops used in baling cotton were treated as taxable goods where a ginning and pressing factory purchased the materials, used them in the packing process, and supplied finished bales for a consolidated charge. The court reasoned that tax is attracted when property in identifiable goods passes to the customer for consideration, even if the price is not separately stated and the supply occurs within a composite work-and-supply arrangement. Because the packing materials retained their character as marketable goods and were not absorbed into the work process, the transfer amounted to a sale under the Madhya Bharat Sales Tax Act, 1950, and sales tax was payable on their value. Case-Laws VAT and Sales Tax Thu, 20 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127666