https://www.taxtmi.com/caselaws?id=152445 Packing materials used only to secure despatch of printed question papers were incidental to the main supply and not an independent object of sale. In the absence of an express contract for sale of the packing materials, no implied contract to sell could be inferred merely because packing was necessary. Where the packing charges were separately shown, rule 6(cc) of the Tamil Nadu General Sales Tax Rules allowed deduction of that separately charged amount. The value of the packing materials was therefore not includible in the assessable turnover, and the assessee was entitled to the deduction. en-us Tue, 30 Jan 1979 00:00:00 +0530 Wed, 03 Jul 2013 17:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152445 Packing materials used only to secure despatch of printed question papers were incidental to the main supply and not an independent object of sale. In the absence of an express contract for sale of the packing materials, no implied contract to sell could be inferred merely because packing was necessary. Where the packing charges were separately shown, rule 6(cc) of the Tamil Nadu General Sales Tax Rules allowed deduction of that separately charged amount. The value of the packing materials was therefore not includible in the assessable turnover, and the assessee was entitled to the deduction. Case-Laws VAT and Sales Tax Tue, 30 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152445