https://www.taxtmi.com/caselaws?id=148601 Controlled cement supplies were treated as a whole under the Cement Control Orders, so gunny bags required for packing were part of the requisitioned supply and did not amount to a separate taxable sale of packing material. Rule 6(f)(ii) of the turnover rules was read broadly to permit deduction of amounts separately charged for packing and delivery, including the cost of packing materials, and the later amendment was treated as clarificatory. On that basis, the value of gunny bags was excluded from taxable turnover and the penalty based on treating it as undisclosed turnover could not stand. en-us Mon, 25 Mar 1968 00:00:00 +0530 Tue, 30 Apr 2013 17:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148601 Controlled cement supplies were treated as a whole under the Cement Control Orders, so gunny bags required for packing were part of the requisitioned supply and did not amount to a separate taxable sale of packing material. Rule 6(f)(ii) of the turnover rules was read broadly to permit deduction of amounts separately charged for packing and delivery, including the cost of packing materials, and the later amendment was treated as clarificatory. On that basis, the value of gunny bags was excluded from taxable turnover and the penalty based on treating it as undisclosed turnover could not stand. Case-Laws VAT and Sales Tax Mon, 25 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148601