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    <title>1960 (9) TMI 89 - MADHYA PRADESH HIGH COURT</title>
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    <description>Effective statutory appellate and revisional remedies, particularly where an assessment appeal is pending, make writ intervention inappropriate because factual questions concerning any agreement to sell packing material can be examined in the statutory process. In work or labour transactions, sales tax may apply to a separable express or implied agreement for transfer of extraneous packing material for consideration. The distinction depends on whether the materials are separately sold rather than merely absorbed into an indivisible works contract. Supreme Court principles on indivisible works contracts do not preclude taxation of a distinct sale component involving packing material.</description>
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    <pubDate>Mon, 26 Sep 1960 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=128265</link>
      <description>Effective statutory appellate and revisional remedies, particularly where an assessment appeal is pending, make writ intervention inappropriate because factual questions concerning any agreement to sell packing material can be examined in the statutory process. In work or labour transactions, sales tax may apply to a separable express or implied agreement for transfer of extraneous packing material for consideration. The distinction depends on whether the materials are separately sold rather than merely absorbed into an indivisible works contract. Supreme Court principles on indivisible works contracts do not preclude taxation of a distinct sale component involving packing material.</description>
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