https://www.taxtmi.com/caselaws?id=150149 A contract requiring cotton to be delivered in fully pressed bales supported an implied sale of the packing material as part of the bargain, so the packing component was taxable at its own rate rather than the rate for baled cotton. Hessian was held not to fall within "cloth" under the relevant entry, including after the retrospective amendment. Sales of packing material accompanying the cotton business were treated as part of regular commercial activity, not casual sales. Where delivery at destination was stipulated, the sale was completed on delivery there, and the applicable tax rate was the one in force at that time. en-us Wed, 27 Oct 1971 00:00:00 +0530 Thu, 09 May 2013 14:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150149 A contract requiring cotton to be delivered in fully pressed bales supported an implied sale of the packing material as part of the bargain, so the packing component was taxable at its own rate rather than the rate for baled cotton. Hessian was held not to fall within "cloth" under the relevant entry, including after the retrospective amendment. Sales of packing material accompanying the cotton business were treated as part of regular commercial activity, not casual sales. Where delivery at destination was stipulated, the sale was completed on delivery there, and the applicable tax rate was the one in force at that time. Case-Laws VAT and Sales Tax Wed, 27 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150149