https://www.taxtmi.com/caselaws?id=151369 Where kerosene is sold in sealed tins under a contract for packed goods, an implied sale of the packing materials may be inferred, so the tin turnover is includible in taxable turnover and is not deductible under rule 6(cc)(i). The deduction for incidental packing charges does not apply when the tins themselves form part of the sale and are separately priced. The rate applicable to kerosene cannot be mechanically extended to the tins; separately priced packing materials must bear the separate applicable rate rather than the single-point rate for the principal commodity. en-us Thu, 04 Nov 1976 00:00:00 +0530 Wed, 05 Jun 2013 11:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151369 Where kerosene is sold in sealed tins under a contract for packed goods, an implied sale of the packing materials may be inferred, so the tin turnover is includible in taxable turnover and is not deductible under rule 6(cc)(i). The deduction for incidental packing charges does not apply when the tins themselves form part of the sale and are separately priced. The rate applicable to kerosene cannot be mechanically extended to the tins; separately priced packing materials must bear the separate applicable rate rather than the single-point rate for the principal commodity. Case-Laws VAT and Sales Tax Thu, 04 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151369