https://www.taxtmi.com/caselaws?id=149962 Packing materials used to transport copra are taxable separately only if the materials themselves are the subject of an express or implied contract of sale. A separate invoice entry for empty gunnies, mats or coir twine does not by itself establish a distinct sale; the surrounding circumstances, purpose of use and relative value must show an intention to sell the packing materials independently. Where the materials are of insignificant value and function merely as transport aids, a separate implied sale is not readily inferred. On that basis, the packing materials were not separately taxable at 10 per cent and were assessable only as part of the copra turnover at 2 per cent. en-us Tue, 06 Apr 1971 00:00:00 +0530 Mon, 06 May 2013 17:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149962 Packing materials used to transport copra are taxable separately only if the materials themselves are the subject of an express or implied contract of sale. A separate invoice entry for empty gunnies, mats or coir twine does not by itself establish a distinct sale; the surrounding circumstances, purpose of use and relative value must show an intention to sell the packing materials independently. Where the materials are of insignificant value and function merely as transport aids, a separate implied sale is not readily inferred. On that basis, the packing materials were not separately taxable at 10 per cent and were assessable only as part of the copra turnover at 2 per cent. Case-Laws VAT and Sales Tax Tue, 06 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149962