https://www.taxtmi.com/caselaws?id=128132 Rice sold in gunny bags attracted tax on the bag component because the sale price was a composite price made up of exempt rice and non-exempt packing materials. The Kerala HC held that the statutory definitions of dealer, goods, turnover and sale were broad enough to cover both items, but the exemption for foodgrains applied only to the foodgrains themselves. As the bags retained a separate physical and commercial identity, the exemption could not be extended to them. Strict construction of exemptions required the bag value to remain within taxable turnover, and the gunny bags were therefore liable to sales tax. en-us Fri, 04 Nov 1960 00:00:00 +0530 Fri, 29 Mar 2013 13:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128132 Rice sold in gunny bags attracted tax on the bag component because the sale price was a composite price made up of exempt rice and non-exempt packing materials. The Kerala HC held that the statutory definitions of dealer, goods, turnover and sale were broad enough to cover both items, but the exemption for foodgrains applied only to the foodgrains themselves. As the bags retained a separate physical and commercial identity, the exemption could not be extended to them. Strict construction of exemptions required the bag value to remain within taxable turnover, and the gunny bags were therefore liable to sales tax. Case-Laws VAT and Sales Tax Fri, 04 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128132