https://www.taxtmi.com/caselaws?id=127932 Where the dominant transaction is a contract of service, packing materials used incidentally in performing bleaching, dyeing and allied work are not taxable as a separate sale unless the taxing authority proves an express or implied agreement to sell those materials as such. Mere use of the materials, charging for them, or passage of property to the customer does not by itself establish a sale within the sales tax law. On the facts stated, no such agreement to sell the packing materials was shown, so the turnover assessed on that basis was not liable to sales tax. en-us Mon, 07 Dec 1959 00:00:00 +0530 Mon, 25 Mar 2013 09:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127932 Where the dominant transaction is a contract of service, packing materials used incidentally in performing bleaching, dyeing and allied work are not taxable as a separate sale unless the taxing authority proves an express or implied agreement to sell those materials as such. Mere use of the materials, charging for them, or passage of property to the customer does not by itself establish a sale within the sales tax law. On the facts stated, no such agreement to sell the packing materials was shown, so the turnover assessed on that basis was not liable to sales tax. Case-Laws VAT and Sales Tax Mon, 07 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127932