https://www.taxtmi.com/caselaws?id=149789 The court ruled in favor of the petitioner, determining that there was no valid sale of containers of gudaku during a tax-free period. The Sales Tax Tribunal's findings indicated that the containers were of insignificant value and merely served as a means to provide the gudaku to purchasers, with no separate price charged for the containers. The court emphasized the necessity of establishing an intention to sell, either express or implied, which was not evident in this case. Therefore, the petitioner was not deemed to be realizing the price of containers from customers, could not be considered a dealer in containers, and there was no sale of containers to purchasers of gudaku. The references were accepted, and the petitioner was entitled to a refund of the reference fee without costs. en-us Mon, 02 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 15:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149789 The court ruled in favor of the petitioner, determining that there was no valid sale of containers of gudaku during a tax-free period. The Sales Tax Tribunal's findings indicated that the containers were of insignificant value and merely served as a means to provide the gudaku to purchasers, with no separate price charged for the containers. The court emphasized the necessity of establishing an intention to sell, either express or implied, which was not evident in this case. Therefore, the petitioner was not deemed to be realizing the price of containers from customers, could not be considered a dealer in containers, and there was no sale of containers to purchasers of gudaku. The references were accepted, and the petitioner was entitled to a refund of the reference fee without costs. Case-Laws VAT and Sales Tax Mon, 02 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149789