https://www.taxtmi.com/caselaws?id=150132 Packing material accompanying cloth bales is taxable only where an express or implied agreement shows that the parties intended its sale for a price. No separate charge, insignificant value, and use of bales as a convenient transport mode do not establish such a sale; the burden rests on the department. Coal ash falls within an entry for "coal including coke in all its forms" when, in ordinary and commercial usage, it is treated as cinder and used as low-grade fuel. Accordingly, packing material was not taxable separately, while coal ash was taxable as coal. en-us Mon, 02 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 12:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150132 Packing material accompanying cloth bales is taxable only where an express or implied agreement shows that the parties intended its sale for a price. No separate charge, insignificant value, and use of bales as a convenient transport mode do not establish such a sale; the burden rests on the department. Coal ash falls within an entry for "coal including coke in all its forms" when, in ordinary and commercial usage, it is treated as cinder and used as low-grade fuel. Accordingly, packing material was not taxable separately, while coal ash was taxable as coal. Case-Laws VAT and Sales Tax Mon, 02 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150132