https://www.taxtmi.com/caselaws?id=152768 The department had to prove that packing material was separately sold with bales of cloth and yarn. No express agreement existed for a sale of the packing material, and the assessing authority did not find any separate price charged for it. On those facts, the court held that the Board's conclusion was supported and that the cited departmental authorities were distinguishable because they involved inclusion of packing material in the price or contractual compulsion. There was no implied sale of the packing material, so the finding in favour of the assessee was justified. en-us Wed, 30 Jan 1980 00:00:00 +0530 Wed, 10 Jul 2013 17:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152768 The department had to prove that packing material was separately sold with bales of cloth and yarn. No express agreement existed for a sale of the packing material, and the assessing authority did not find any separate price charged for it. On those facts, the court held that the Board's conclusion was supported and that the cited departmental authorities were distinguishable because they involved inclusion of packing material in the price or contractual compulsion. There was no implied sale of the packing material, so the finding in favour of the assessee was justified. Case-Laws VAT and Sales Tax Wed, 30 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152768