https://www.taxtmi.com/caselaws?id=152359 Packing materials used in pressing and baling cotton and wool were treated as incidental to an indivisible works contract, not as the subject of a separate sale. Applying the distinction between a sale and a contract for work and labour, the Court found no separate express or implied bargain for the hessian cloth and iron hoops, so their estimated value was not liable to sales tax. The HC also declined to refuse writ relief on the ground of an alternative statutory remedy, because the petitions had long been pending and the challenge went to the jurisdiction to levy tax. The assessment and revisional orders were quashed. en-us Fri, 11 May 1979 00:00:00 +0530 Sat, 29 Jun 2013 18:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152359 Packing materials used in pressing and baling cotton and wool were treated as incidental to an indivisible works contract, not as the subject of a separate sale. Applying the distinction between a sale and a contract for work and labour, the Court found no separate express or implied bargain for the hessian cloth and iron hoops, so their estimated value was not liable to sales tax. The HC also declined to refuse writ relief on the ground of an alternative statutory remedy, because the petitions had long been pending and the challenge went to the jurisdiction to levy tax. The assessment and revisional orders were quashed. Case-Laws VAT and Sales Tax Fri, 11 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152359