https://www.taxtmi.com/caselaws?id=150946 A statutory deeming fiction for sales with packing materials is confined to the purpose for which it was enacted and cannot be extended to treat packing materials as separately sold for set-off under rule 43 unless that separate sale is independently established. Here, the sale of de-oiled cakes included bardans only incidentally, and there was no pleading or evidence of a distinct sale of the bardans. Section 15A treated the goods and packing as one integrated sale for assessment, while section 3(5)(c) did not enlarge that fiction. The claim to set-off therefore failed, and the referred question was answered in the negative, in favour of the revenue. en-us Wed, 26 Jun 1974 00:00:00 +0530 Sat, 25 May 2013 10:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150946 A statutory deeming fiction for sales with packing materials is confined to the purpose for which it was enacted and cannot be extended to treat packing materials as separately sold for set-off under rule 43 unless that separate sale is independently established. Here, the sale of de-oiled cakes included bardans only incidentally, and there was no pleading or evidence of a distinct sale of the bardans. Section 15A treated the goods and packing as one integrated sale for assessment, while section 3(5)(c) did not enlarge that fiction. The claim to set-off therefore failed, and the referred question was answered in the negative, in favour of the revenue. Case-Laws VAT and Sales Tax Wed, 26 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150946