https://www.taxtmi.com/caselaws?id=144137 Exemption for potatoes did not extend to the gunny bags used as packing material, because exemption notifications are strictly construed and cover only the specified commodity. The court noted that the sale price was all-inclusive and included the value of the gunnies and packing charges, indicating an implied sale of the bags as a distinct commercial transaction. Statutory definitions of dealer, sale price and turnover supported taxation of the gunny bags, and the packing-charges deduction applied to labour and services, not the cost of packing material. The gunny bags were therefore separately taxable, and exemption could not be claimed for their value. en-us Mon, 22 Feb 1965 00:00:00 +0530 Sat, 20 Apr 2013 10:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144137 Exemption for potatoes did not extend to the gunny bags used as packing material, because exemption notifications are strictly construed and cover only the specified commodity. The court noted that the sale price was all-inclusive and included the value of the gunnies and packing charges, indicating an implied sale of the bags as a distinct commercial transaction. Statutory definitions of dealer, sale price and turnover supported taxation of the gunny bags, and the packing-charges deduction applied to labour and services, not the cost of packing material. The gunny bags were therefore separately taxable, and exemption could not be claimed for their value. Case-Laws VAT and Sales Tax Mon, 22 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144137