https://www.taxtmi.com/caselaws?id=150506 Packing charges shown separately in cement sales were held exempt from taxable turnover under rule 9(f)(ii) of the Kerala General Sales Tax Rules, 1963. The expression "charges for packing" was construed in its ordinary sense and was found broad enough to cover not only labour or service elements but also the cost of packing materials such as gunny bags. Because the packing charge was separately identified in the bill structure, the assessment could not include that component in turnover, and the tax levied on those charges was set aside in favour of the assessee. en-us Thu, 16 Nov 1972 00:00:00 +0530 Fri, 17 May 2013 17:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150506 Packing charges shown separately in cement sales were held exempt from taxable turnover under rule 9(f)(ii) of the Kerala General Sales Tax Rules, 1963. The expression "charges for packing" was construed in its ordinary sense and was found broad enough to cover not only labour or service elements but also the cost of packing materials such as gunny bags. Because the packing charge was separately identified in the bill structure, the assessment could not include that component in turnover, and the tax levied on those charges was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 16 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150506