https://www.taxtmi.com/caselaws?id=150455 The court dismissed the revision petition, upholding the tax assessment under the Tamil Nadu General Sales Tax Act for the year 1958-59. It was determined that the packing material provided by the dealers was subject to sales tax as there was an implied sale of the containers along with the snuff to the purchasers. The court found that the sale price of the snuff included the value of the packing material, rejecting the argument that the containers had no resale value and emphasizing that the goods were sold as packed with the containers. en-us Tue, 13 Jun 1972 00:00:00 +0530 Fri, 17 May 2013 10:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150455 The court dismissed the revision petition, upholding the tax assessment under the Tamil Nadu General Sales Tax Act for the year 1958-59. It was determined that the packing material provided by the dealers was subject to sales tax as there was an implied sale of the containers along with the snuff to the purchasers. The court found that the sale price of the snuff included the value of the packing material, rejecting the argument that the containers had no resale value and emphasizing that the goods were sold as packed with the containers. Case-Laws VAT and Sales Tax Tue, 13 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150455