https://www.taxtmi.com/caselaws?id=155151 Where packing material is sold with cereals without a separate charge, the Rajasthan Sales Tax Act treats the packing at the same rate as the goods packed therein. Because section 8 of the Central Sales Tax Act links inter-State rate liability to the tax payable under the relevant State law, the concessional State rate also governs Central sales tax in such cases. The stated principle is that, when the State statute fixes the packing material rate by reference to the packed goods and no separate packing charge is made, that State rate applies for Central sales tax computation as well. en-us Sat, 27 Jul 1985 00:00:00 +0530 Sat, 31 Aug 2013 17:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155151 Where packing material is sold with cereals without a separate charge, the Rajasthan Sales Tax Act treats the packing at the same rate as the goods packed therein. Because section 8 of the Central Sales Tax Act links inter-State rate liability to the tax payable under the relevant State law, the concessional State rate also governs Central sales tax in such cases. The stated principle is that, when the State statute fixes the packing material rate by reference to the packed goods and no separate packing charge is made, that State rate applies for Central sales tax computation as well. Case-Laws VAT and Sales Tax Sat, 27 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155151