https://www.taxtmi.com/caselaws?id=153154 Gunny bags supplied with rice under a contractual supply arrangement were treated as containers sold with taxable goods rather than exempt turnover. The statutory proviso applied because the bags were supplied with the rice, formed an integral part of the transaction, and were not separately charged in substance. As a result, the tax rate applicable to the containers followed the rate applicable to the rice contained in them, and the gunny bag turnover was taxable at the same rate as the rice. en-us Mon, 15 Mar 1982 00:00:00 +0530 Thu, 18 Jul 2013 17:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153154 Gunny bags supplied with rice under a contractual supply arrangement were treated as containers sold with taxable goods rather than exempt turnover. The statutory proviso applied because the bags were supplied with the rice, formed an integral part of the transaction, and were not separately charged in substance. As a result, the tax rate applicable to the containers followed the rate applicable to the rice contained in them, and the gunny bag turnover was taxable at the same rate as the rice. Case-Laws VAT and Sales Tax Mon, 15 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153154