https://www.taxtmi.com/caselaws?id=154175 Wooden boxes used to pack silk yarn and fabrics were not shown to have been sold under any express or implied contract, so their turnover was not includible in taxable sales. The bills did not separately charge the boxes, and the price was shown only against the fabrics; although the fabric price may have covered the cost of the containers, that fact alone did not establish an agreement to sell the packing material. The existence of such a contract was treated as a question of fact, and the Tribunal's finding that there was no sale was supported by relevant evidence and not perverse. en-us Wed, 11 Aug 1982 00:00:00 +0530 Fri, 09 Aug 2013 17:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154175 Wooden boxes used to pack silk yarn and fabrics were not shown to have been sold under any express or implied contract, so their turnover was not includible in taxable sales. The bills did not separately charge the boxes, and the price was shown only against the fabrics; although the fabric price may have covered the cost of the containers, that fact alone did not establish an agreement to sell the packing material. The existence of such a contract was treated as a question of fact, and the Tribunal's finding that there was no sale was supported by relevant evidence and not perverse. Case-Laws VAT and Sales Tax Wed, 11 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154175