https://www.taxtmi.com/caselaws?id=152771 Sales tax on packing material arises only where the facts show a consensual sale of the packing itself as part of the bargain. On these facts, the fertiliser bags were of insignificant value, were necessary to protect the contents, had no practical use after delivery, and functioned only as a cheap transport container. Because the bags were not intended to be bought and sold separately or as part of the sale price of the fertiliser, no implied sale of the packing material could be inferred. The packing material was therefore not taxable along with the fertiliser. en-us Wed, 21 Nov 1979 00:00:00 +0530 Wed, 10 Jul 2013 17:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152771 Sales tax on packing material arises only where the facts show a consensual sale of the packing itself as part of the bargain. On these facts, the fertiliser bags were of insignificant value, were necessary to protect the contents, had no practical use after delivery, and functioned only as a cheap transport container. Because the bags were not intended to be bought and sold separately or as part of the sale price of the fertiliser, no implied sale of the packing material could be inferred. The packing material was therefore not taxable along with the fertiliser. Case-Laws VAT and Sales Tax Wed, 21 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152771