https://www.taxtmi.com/caselaws?id=154498 Where exempt salt was sold in gunny bags without any separate price for the bags, central sales tax was not leviable on the packing material for the relevant period because there was no independent sale transaction of the gunny bags. The proviso to section 5 of the Rajasthan Sales Tax Act, 1954, dealing with packing material charged separately, was held inapplicable on the facts found. On those findings, the tax demand on the gunny bags could not be sustained, and the reference treated as a revision failed. en-us Thu, 03 Oct 1985 00:00:00 +0530 Thu, 22 Aug 2013 17:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154498 Where exempt salt was sold in gunny bags without any separate price for the bags, central sales tax was not leviable on the packing material for the relevant period because there was no independent sale transaction of the gunny bags. The proviso to section 5 of the Rajasthan Sales Tax Act, 1954, dealing with packing material charged separately, was held inapplicable on the facts found. On those findings, the tax demand on the gunny bags could not be sustained, and the reference treated as a revision failed. Case-Laws VAT and Sales Tax Thu, 03 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154498