https://www.taxtmi.com/caselaws?id=151407 The court determined that the use of hessian cloth and hoop iron in packing pressed cotton waste by the respondent-assessees did not constitute a sale liable to sales tax under the Tamil Nadu General Sales Tax Act, 1959. The contract was deemed a works contract, with no explicit or implied agreement to sell the packing materials. As no separate accounts were maintained for the sale of these materials, and no charges were indicated in the bills, the court dismissed the revision petitions, ruling in favor of the respondent-assessees and awarding them costs. en-us Fri, 23 Jul 1976 00:00:00 +0530 Wed, 05 Jun 2013 15:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151407 The court determined that the use of hessian cloth and hoop iron in packing pressed cotton waste by the respondent-assessees did not constitute a sale liable to sales tax under the Tamil Nadu General Sales Tax Act, 1959. The contract was deemed a works contract, with no explicit or implied agreement to sell the packing materials. As no separate accounts were maintained for the sale of these materials, and no charges were indicated in the bills, the court dismissed the revision petitions, ruling in favor of the respondent-assessees and awarding them costs. Case-Laws VAT and Sales Tax Fri, 23 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151407