https://www.taxtmi.com/caselaws?id=127950 Turnover attributable to packing materials used for delivering cotton and yarn was held liable to sales tax because the sale of the packed goods necessarily included an implied agreement to supply the packing materials. The finding that the seller intended to charge for the packing materials was a factual one supported by evidence and was treated as binding. The transaction satisfied the elements of sale, including agreement to transfer title in the packing materials and the passing of property for money consideration, so the related turnover fell within the tax net. en-us Mon, 07 Dec 1959 00:00:00 +0530 Mon, 25 Mar 2013 11:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127950 Turnover attributable to packing materials used for delivering cotton and yarn was held liable to sales tax because the sale of the packed goods necessarily included an implied agreement to supply the packing materials. The finding that the seller intended to charge for the packing materials was a factual one supported by evidence and was treated as binding. The transaction satisfied the elements of sale, including agreement to transfer title in the packing materials and the passing of property for money consideration, so the related turnover fell within the tax net. Case-Laws VAT and Sales Tax Mon, 07 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127950