https://www.taxtmi.com/caselaws?id=152974 An implied sale of packing material could not be inferred merely because gunny bags passed with sugar sold in prescribed packing; no separate price was charged, no express bargain for the bags was shown, and the department failed to discharge the burden of proving a taxable sale, so the estimated value of the bags was not liable to sales tax. By contrast, sales of trucks, a jeep and a car were treated as business-related transactions because the amended definition of business covered dealings connected with, incidental to, or ancillary to the business activity, and the vehicles had been acquired for business use before being sold when no longer useful, so those sales were taxable. en-us Wed, 17 Dec 1980 00:00:00 +0530 Mon, 15 Jul 2013 12:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152974 An implied sale of packing material could not be inferred merely because gunny bags passed with sugar sold in prescribed packing; no separate price was charged, no express bargain for the bags was shown, and the department failed to discharge the burden of proving a taxable sale, so the estimated value of the bags was not liable to sales tax. By contrast, sales of trucks, a jeep and a car were treated as business-related transactions because the amended definition of business covered dealings connected with, incidental to, or ancillary to the business activity, and the vehicles had been acquired for business use before being sold when no longer useful, so those sales were taxable. Case-Laws VAT and Sales Tax Wed, 17 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152974