https://www.taxtmi.com/caselaws?id=155519 Sales tax on packing material can be levied only where the packing material itself is shown to have been separately sold under an express or implied agreement supported by consideration and transfer of property. The department bears the burden of proving taxable turnover, and an adverse inference for non-production of material does not replace proof of the actual sale. On the facts, no separate finding existed that bardana was sold independently of the bidis, so the Tribunal could not infer a sale merely because the goods were packed in bardana. The levy on bardana was therefore not sustainable. en-us Mon, 26 Oct 1987 00:00:00 +0530 Thu, 05 Sep 2013 11:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155519 Sales tax on packing material can be levied only where the packing material itself is shown to have been separately sold under an express or implied agreement supported by consideration and transfer of property. The department bears the burden of proving taxable turnover, and an adverse inference for non-production of material does not replace proof of the actual sale. On the facts, no separate finding existed that bardana was sold independently of the bidis, so the Tribunal could not infer a sale merely because the goods were packed in bardana. The levy on bardana was therefore not sustainable. Case-Laws VAT and Sales Tax Mon, 26 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155519