https://www.taxtmi.com/caselaws?id=155096 Use of baskets, ice and other consumable stores as packing and transport materials did not amount to disposal otherwise than by way of sale. The expression "disposed of" in section 5A(1)(b) requires a transfer, relinquishment, abandonment or other disposition that ends title or possession, or destroys the goods wholly or partly. Where the goods are merely used in stocking and transporting prawns and remain under the dealer's control, without sale or transfer of ownership, the charging provision is not attracted. en-us Fri, 24 Oct 1986 00:00:00 +0530 Sat, 31 Aug 2013 14:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155096 Use of baskets, ice and other consumable stores as packing and transport materials did not amount to disposal otherwise than by way of sale. The expression "disposed of" in section 5A(1)(b) requires a transfer, relinquishment, abandonment or other disposition that ends title or possession, or destroys the goods wholly or partly. Where the goods are merely used in stocking and transporting prawns and remain under the dealer's control, without sale or transfer of ownership, the charging provision is not attracted. Case-Laws VAT and Sales Tax Fri, 24 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155096