https://www.taxtmi.com/caselaws?id=153105 An implied sale of packing material cannot be presumed merely because cotton bales are sold packed in bardana and patti; the taxing authority must prove from the facts that the packing material formed part of the sale transaction. The burden lies on the department to establish a separate or composite price, or other facts showing that the packing material was included in the bargain. Where no such finding is recorded and the relevant earlier decisions are factually distinguishable, the sale of the packing material is not inferred. The referred question was answered in the negative, in favour of the assessee. en-us Mon, 25 Feb 1980 00:00:00 +0530 Wed, 17 Jul 2013 15:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153105 An implied sale of packing material cannot be presumed merely because cotton bales are sold packed in bardana and patti; the taxing authority must prove from the facts that the packing material formed part of the sale transaction. The burden lies on the department to establish a separate or composite price, or other facts showing that the packing material was included in the bargain. Where no such finding is recorded and the relevant earlier decisions are factually distinguishable, the sale of the packing material is not inferred. The referred question was answered in the negative, in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 25 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153105