https://www.taxtmi.com/caselaws?id=150771 Assessment of container turnover under the Kerala General Sales Tax Act depends on whether there is an express or implied agreement to sell the packing materials along with the contents. The discussion explains that the value of containers cannot be ignored merely because it is not separately fixed, and that the parties' intention is decisive. Gunny bags and tea-chests are treated as commercial commodities with resale value, so their value may enter taxable turnover. F.A.C.T. manure bags are distinguished on the basis of lacking resale value. en-us Thu, 11 Oct 1973 00:00:00 +0530 Wed, 22 May 2013 15:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150771 Assessment of container turnover under the Kerala General Sales Tax Act depends on whether there is an express or implied agreement to sell the packing materials along with the contents. The discussion explains that the value of containers cannot be ignored merely because it is not separately fixed, and that the parties' intention is decisive. Gunny bags and tea-chests are treated as commercial commodities with resale value, so their value may enter taxable turnover. F.A.C.T. manure bags are distinguished on the basis of lacking resale value. Case-Laws VAT and Sales Tax Thu, 11 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150771