https://www.taxtmi.com/caselaws?id=128938 Ordinary packing used for consigning handloom fabrics in inter-State trade was held not to form part of taxable turnover under the Central Sales Tax Act, 1956. Where no separate consideration was charged, the packing materials had no shown resale value, and there was no direct or indirect sale of the packing to the consignee, sales tax could not be levied on their value. The operative principle is that only the sale price of goods sold is taxable turnover, and ordinary wrapping without an independent sale does not attract tax. en-us Mon, 25 May 1964 00:00:00 +0530 Mon, 15 Apr 2013 14:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128938 Ordinary packing used for consigning handloom fabrics in inter-State trade was held not to form part of taxable turnover under the Central Sales Tax Act, 1956. Where no separate consideration was charged, the packing materials had no shown resale value, and there was no direct or indirect sale of the packing to the consignee, sales tax could not be levied on their value. The operative principle is that only the sale price of goods sold is taxable turnover, and ordinary wrapping without an independent sale does not attract tax. Case-Laws VAT and Sales Tax Mon, 25 May 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128938