https://www.taxtmi.com/caselaws?id=150742 Revenue must prove an express or implied agreement to sell packing materials before gunny bags can be treated as separately taxable goods. A statutory price-control order merely fixes the maximum price and does not itself create a contract of sale. Separate entries for goods and packing charges, without proof of a distinct price for the gunny bags, are insufficient to establish taxable turnover. The preliminary objection on maintainability failed because the reference raised a mixed question of law and fact, but on the merits the alleged sale of gunny bags was not established and sales tax was not payable. en-us Fri, 01 Jun 1973 00:00:00 +0530 Wed, 22 May 2013 11:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150742 Revenue must prove an express or implied agreement to sell packing materials before gunny bags can be treated as separately taxable goods. A statutory price-control order merely fixes the maximum price and does not itself create a contract of sale. Separate entries for goods and packing charges, without proof of a distinct price for the gunny bags, are insufficient to establish taxable turnover. The preliminary objection on maintainability failed because the reference raised a mixed question of law and fact, but on the merits the alleged sale of gunny bags was not established and sales tax was not payable. Case-Laws VAT and Sales Tax Fri, 01 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150742