https://www.taxtmi.com/caselaws?id=154707 Tin containers used to pack exempt snuff were held not separately taxable because the containers were necessary for sale and no separate price was charged for them. On these undisputed facts, the last proviso to section 5(1) of the Rajasthan Sales Tax Act, 1954 was satisfied, so the packing material fell within the statutory exemption. The reference was answered against the Revenue and the revision was dismissed. en-us Tue, 03 Feb 1987 00:00:00 +0530 Mon, 26 Aug 2013 16:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154707 Tin containers used to pack exempt snuff were held not separately taxable because the containers were necessary for sale and no separate price was charged for them. On these undisputed facts, the last proviso to section 5(1) of the Rajasthan Sales Tax Act, 1954 was satisfied, so the packing material fell within the statutory exemption. The reference was answered against the Revenue and the revision was dismissed. Case-Laws VAT and Sales Tax Tue, 03 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154707