https://www.taxtmi.com/caselaws?id=150553 The High Court allowed the revision petition in favor of the assessee, ruling that the inclusion of packing charges did not establish an implied contract for the sale of gunny bags along with cement. Emphasizing the importance of intention to sell or buy packing materials, the court found insufficient evidence to support the tax authorities' determination of tax liability on the transactions involving gunny bags. The levy of tax was deemed unsustainable, and the assessee was awarded costs and advocate's fee. The judgment clarifies the criteria for determining tax liability on ancillary items sold with goods, highlighting the significance of clear intention in commercial transactions. en-us Wed, 08 Aug 1973 00:00:00 +0530 Sat, 18 May 2013 15:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150553 The High Court allowed the revision petition in favor of the assessee, ruling that the inclusion of packing charges did not establish an implied contract for the sale of gunny bags along with cement. Emphasizing the importance of intention to sell or buy packing materials, the court found insufficient evidence to support the tax authorities' determination of tax liability on the transactions involving gunny bags. The levy of tax was deemed unsustainable, and the assessee was awarded costs and advocate's fee. The judgment clarifies the criteria for determining tax liability on ancillary items sold with goods, highlighting the significance of clear intention in commercial transactions. Case-Laws VAT and Sales Tax Wed, 08 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150553