https://www.taxtmi.com/caselaws?id=154725 Empty tins used to pack vegetable oil were treated as a separate commodity because they were separately charged in the bills and the assessee carried on a distinct business of selling tins. Applying the rule that packing material sold separately, expressly or by implied agreement, is taxable at the rate applicable to packing material, the tins attracted the concessional rate for packing material rather than the higher rate applicable to the oil contained in them. The freight issue was remitted for fresh determination. en-us Fri, 10 Jul 1987 00:00:00 +0530 Mon, 26 Aug 2013 17:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154725 Empty tins used to pack vegetable oil were treated as a separate commodity because they were separately charged in the bills and the assessee carried on a distinct business of selling tins. Applying the rule that packing material sold separately, expressly or by implied agreement, is taxable at the rate applicable to packing material, the tins attracted the concessional rate for packing material rather than the higher rate applicable to the oil contained in them. The freight issue was remitted for fresh determination. Case-Laws VAT and Sales Tax Fri, 10 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154725