https://www.taxtmi.com/caselaws?id=152964 Section 5A of the Kerala General Sales Tax Act applies where purchased goods are consumed, otherwise disposed of, or despatched outside the State in circumstances where no tax is payable under section 5; however, section 5A(1)(c) excludes purchases where the out-of-State despatch is a direct result of an inter-State sale or purchase. Packing materials used to despatch eggs sold in inter-State trade were treated as part of the inter-State transaction because delivery was contemplated only in properly packed form, so property in the packing materials passed with the goods. On that basis, the purchases were covered by the statutory exception and no tax was payable on the packing materials. en-us Wed, 24 Jun 1981 00:00:00 +0530 Mon, 15 Jul 2013 11:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152964 Section 5A of the Kerala General Sales Tax Act applies where purchased goods are consumed, otherwise disposed of, or despatched outside the State in circumstances where no tax is payable under section 5; however, section 5A(1)(c) excludes purchases where the out-of-State despatch is a direct result of an inter-State sale or purchase. Packing materials used to despatch eggs sold in inter-State trade were treated as part of the inter-State transaction because delivery was contemplated only in properly packed form, so property in the packing materials passed with the goods. On that basis, the purchases were covered by the statutory exception and no tax was payable on the packing materials. Case-Laws VAT and Sales Tax Wed, 24 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152964