https://www.taxtmi.com/caselaws?id=155447 The Court followed its earlier ruling on the same issue and held that the estimated value of gunny bags used as packing material for sugar did not attract separate sales tax in the assessee's hands. The packing material formed part of the sale of sugar, and no independent tax liability arose on its estimated value. The assessee was therefore not liable to sales tax on the gunny bags used for packing the sugar sold by it. en-us Tue, 05 Jan 1988 00:00:00 +0530 Wed, 04 Sep 2013 14:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155447 The Court followed its earlier ruling on the same issue and held that the estimated value of gunny bags used as packing material for sugar did not attract separate sales tax in the assessee's hands. The packing material formed part of the sale of sugar, and no independent tax liability arose on its estimated value. The assessee was therefore not liable to sales tax on the gunny bags used for packing the sugar sold by it. Case-Laws VAT and Sales Tax Tue, 05 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155447