https://www.taxtmi.com/caselaws?id=148313 In a works contract, packing material is taxable as a sale only where the facts show a separable implied agreement to transfer that material for price; if the packing is merely integral to the work, no sale can be inferred. Applying that distinction to cotton pressing, hessian cloth and iron hoops were treated as sold under an implied contract rather than as incidental packing, so the turnover was held liable to sales tax. The prior factual pattern in the assessee's own case remained sufficient for the same inference, and the taxability of the packing material was affirmed. en-us Wed, 09 Aug 1967 00:00:00 +0530 Thu, 25 Apr 2013 15:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148313 In a works contract, packing material is taxable as a sale only where the facts show a separable implied agreement to transfer that material for price; if the packing is merely integral to the work, no sale can be inferred. Applying that distinction to cotton pressing, hessian cloth and iron hoops were treated as sold under an implied contract rather than as incidental packing, so the turnover was held liable to sales tax. The prior factual pattern in the assessee's own case remained sufficient for the same inference, and the taxability of the packing material was affirmed. Case-Laws VAT and Sales Tax Wed, 09 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148313