https://www.taxtmi.com/caselaws?id=151587 Implied sale of packing material may be inferred from surrounding circumstances where the packing forms part of the bargain, its cost is reflected in the sale price, delivery is required only in packed form, and property in the packing passes to the buyer; on those facts, the material is taxable. A retrospective amendment to Schedule I can also alter exemption coverage from the date to which it is made to relate back, with the result that hessian cloth used as packing ceased to fall within the exempted entry and became liable to State and Central sales tax for the relevant prior period. en-us Thu, 08 Jan 1976 00:00:00 +0530 Fri, 07 Jun 2013 16:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151587 Implied sale of packing material may be inferred from surrounding circumstances where the packing forms part of the bargain, its cost is reflected in the sale price, delivery is required only in packed form, and property in the packing passes to the buyer; on those facts, the material is taxable. A retrospective amendment to Schedule I can also alter exemption coverage from the date to which it is made to relate back, with the result that hessian cloth used as packing ceased to fall within the exempted entry and became liable to State and Central sales tax for the relevant prior period. Case-Laws VAT and Sales Tax Thu, 08 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151587