https://www.taxtmi.com/caselaws?id=153237 Where unascertained goods were sold under arrangements making destination delivery and safe transit integral to completion of the bargain, property passed only on unconditional appropriation at delivery, so charges for packing, handling, loading, unloading, delivery, iron strapping, binding and lafa formed part of the sale price and were taxable. Packing timber used for crates and other packing materials was treated as an integral consumable in the marketing process, so its purchase against form 19 declarations did not attract purchase tax as an unauthorised use. The reference was therefore answered partly in favour of taxability of the service charges and partly against purchase tax on timber used for packing. en-us Fri, 29 Jan 1982 00:00:00 +0530 Fri, 19 Jul 2013 17:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153237 Where unascertained goods were sold under arrangements making destination delivery and safe transit integral to completion of the bargain, property passed only on unconditional appropriation at delivery, so charges for packing, handling, loading, unloading, delivery, iron strapping, binding and lafa formed part of the sale price and were taxable. Packing timber used for crates and other packing materials was treated as an integral consumable in the marketing process, so its purchase against form 19 declarations did not attract purchase tax as an unauthorised use. The reference was therefore answered partly in favour of taxability of the service charges and partly against purchase tax on timber used for packing. Case-Laws VAT and Sales Tax Fri, 29 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153237