https://www.taxtmi.com/caselaws?id=155133 Packing materials that are an inseparable and necessary part of the sale may be treated as part of the composite transaction, so their value forms part of the sale consideration and can be taxed at the rate applicable to the contents. On that basis, section 6-C of the Andhra Pradesh General Sales Tax Act, 1957 was upheld as not offending article 14. The value of bottles, cartons and gunnies used for bottled beer and cement was included in taxable turnover because trade treats the goods and containers as an integrated sale. Excise duty on beer, whether separately shown or embedded in the invoice, was also held to form part of the sale price and taxable turnover. en-us Fri, 28 Feb 1986 00:00:00 +0530 Sat, 31 Aug 2013 16:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155133 Packing materials that are an inseparable and necessary part of the sale may be treated as part of the composite transaction, so their value forms part of the sale consideration and can be taxed at the rate applicable to the contents. On that basis, section 6-C of the Andhra Pradesh General Sales Tax Act, 1957 was upheld as not offending article 14. The value of bottles, cartons and gunnies used for bottled beer and cement was included in taxable turnover because trade treats the goods and containers as an integrated sale. Excise duty on beer, whether separately shown or embedded in the invoice, was also held to form part of the sale price and taxable turnover. Case-Laws VAT and Sales Tax Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155133