https://www.taxtmi.com/caselaws?id=155109 Packing material sold as part of a composite sale of vanaspati ghee attracts the tax rate applicable to the contents, not the concessional rate for empty tins, where no separate sale of the packing material is established. Separate billing of the tins is not ative by itself; the decisive question is whether the facts show an independent sale of the packing material or merely an integral packaging arrangement. On the facts stated, the tins had an intimate connection with the sale of the ghee, so the higher rate applicable to vanaspati ghee applied. en-us Wed, 27 Mar 1985 00:00:00 +0530 Sat, 31 Aug 2013 15:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155109 Packing material sold as part of a composite sale of vanaspati ghee attracts the tax rate applicable to the contents, not the concessional rate for empty tins, where no separate sale of the packing material is established. Separate billing of the tins is not ative by itself; the decisive question is whether the facts show an independent sale of the packing material or merely an integral packaging arrangement. On the facts stated, the tins had an intimate connection with the sale of the ghee, so the higher rate applicable to vanaspati ghee applied. Case-Laws VAT and Sales Tax Wed, 27 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155109