https://www.taxtmi.com/caselaws?id=150507 Packing charges separately shown in sale bills for cement sold under a controlled distribution system were treated as deductible from assessable turnover. The rule allowed deduction for packing-related charges, and the decisive factor was that cement was saleable in unpacked form, with packing undertaken only for delivery after sale. Because the packing cost was separately charged, it was attributable to post-sale service rather than the sale price of the commodity. The fact that gunny bags were sourced from outside the State did not, by itself, make their value part of the turnover. en-us Wed, 21 Jul 1971 00:00:00 +0530 Fri, 17 May 2013 17:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150507 Packing charges separately shown in sale bills for cement sold under a controlled distribution system were treated as deductible from assessable turnover. The rule allowed deduction for packing-related charges, and the decisive factor was that cement was saleable in unpacked form, with packing undertaken only for delivery after sale. Because the packing cost was separately charged, it was attributable to post-sale service rather than the sale price of the commodity. The fact that gunny bags were sourced from outside the State did not, by itself, make their value part of the turnover. Case-Laws VAT and Sales Tax Wed, 21 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150507