https://www.taxtmi.com/caselaws?id=128183 Packing materials used in redried tobacco were treated as part of an entire and indivisible redrying contract, not as a separate sale of goods. Because the charge was a single composite amount for redrying and packing, with no separate agreement or separate price for the packing materials, the transfer of those materials could not be severed and taxed independently. Applying the Supreme Court principle that materials merely accessory to work and labour do not constitute a sale in an indivisible contract, the value of the packing materials was excluded from taxable turnover. en-us Fri, 21 Apr 1961 00:00:00 +0530 Fri, 29 Mar 2013 18:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128183 Packing materials used in redried tobacco were treated as part of an entire and indivisible redrying contract, not as a separate sale of goods. Because the charge was a single composite amount for redrying and packing, with no separate agreement or separate price for the packing materials, the transfer of those materials could not be severed and taxed independently. Applying the Supreme Court principle that materials merely accessory to work and labour do not constitute a sale in an indivisible contract, the value of the packing materials was excluded from taxable turnover. Case-Laws VAT and Sales Tax Fri, 21 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128183