https://www.taxtmi.com/caselaws?id=154354 Sale of goods packed in tins and gunnies was treated as including only the containers incidental to transport, not as a separate sale of the packing materials. The decisive inquiry was whether there was an independent or implied contract for sale of the containers; on the facts found, the dealer did not sell the tins and gunnies separately from the coconut oil and oilcake, and no separate bargain could be inferred. The transfer of the containers was therefore only an unavoidable incident of the sale of the contents, so the containers could not be taxed at a higher rate than the goods packed in them. en-us Mon, 26 Nov 1984 00:00:00 +0530 Sat, 17 Aug 2013 17:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154354 Sale of goods packed in tins and gunnies was treated as including only the containers incidental to transport, not as a separate sale of the packing materials. The decisive inquiry was whether there was an independent or implied contract for sale of the containers; on the facts found, the dealer did not sell the tins and gunnies separately from the coconut oil and oilcake, and no separate bargain could be inferred. The transfer of the containers was therefore only an unavoidable incident of the sale of the contents, so the containers could not be taxed at a higher rate than the goods packed in them. Case-Laws VAT and Sales Tax Mon, 26 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154354