https://www.taxtmi.com/caselaws?id=152458 Liability to purchase tax on gunny bags and packing materials depends on whether the transaction, viewed as a whole, shows an express or implied agreement to sell the containers themselves. Separate billing, the commercial identity of the packing materials, and their relative value are only relevant circumstances and are not conclusive on their own. The Tribunal erred by treating those factors as sufficient without examining the totality of the evidence, including trade usage, the purpose of packing, and whether the parties were ad idem. The Tribunal's finding of inter-State sale and exemption for the related turnover was therefore set aside and remitted for fresh decision under the correct principles. en-us Mon, 28 Aug 1978 00:00:00 +0530 Wed, 03 Jul 2013 18:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152458 Liability to purchase tax on gunny bags and packing materials depends on whether the transaction, viewed as a whole, shows an express or implied agreement to sell the containers themselves. Separate billing, the commercial identity of the packing materials, and their relative value are only relevant circumstances and are not conclusive on their own. The Tribunal erred by treating those factors as sufficient without examining the totality of the evidence, including trade usage, the purpose of packing, and whether the parties were ad idem. The Tribunal's finding of inter-State sale and exemption for the related turnover was therefore set aside and remitted for fresh decision under the correct principles. Case-Laws VAT and Sales Tax Mon, 28 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152458