https://www.taxtmi.com/caselaws?id=149969 The court ruled in favor of the petitioner, determining that no sales tax is applicable to the packing materials used in the bottling process of liquor. The assessment and penalty imposed by the Sales Tax Officer were set aside, and the petitioner was awarded costs. The court differentiated the mandatory bottling process as a works contract rather than a voluntary sale activity subject to sales tax, emphasizing that the items used in bottling were insignificantly valued and destroyed upon use, indicating no intention of sale between the petitioner and the retail seller. en-us Fri, 04 Dec 1970 00:00:00 +0530 Tue, 07 May 2013 12:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149969 The court ruled in favor of the petitioner, determining that no sales tax is applicable to the packing materials used in the bottling process of liquor. The assessment and penalty imposed by the Sales Tax Officer were set aside, and the petitioner was awarded costs. The court differentiated the mandatory bottling process as a works contract rather than a voluntary sale activity subject to sales tax, emphasizing that the items used in bottling were insignificantly valued and destroyed upon use, indicating no intention of sale between the petitioner and the retail seller. Case-Laws VAT and Sales Tax Fri, 04 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149969