https://www.taxtmi.com/caselaws?id=155788 Tax-paid packing material purchased from registered dealers and sold along with the packed goods was held deductible from turnover under section 2(r)(ii) of the M.P. General Sales Tax Act, 1958, read with the explanation to section 2(o). The Court followed earlier authority that a sale of packed goods includes a sale of the packing material itself, so the price, cost, or value of tax-paid packing material is allowable as a deduction when computing turnover. Applying that interpretation to the references before it, the Court answered the question in the negative and in favour of the assessee. en-us Tue, 16 Aug 1988 00:00:00 +0530 Sat, 07 Sep 2013 17:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155788 Tax-paid packing material purchased from registered dealers and sold along with the packed goods was held deductible from turnover under section 2(r)(ii) of the M.P. General Sales Tax Act, 1958, read with the explanation to section 2(o). The Court followed earlier authority that a sale of packed goods includes a sale of the packing material itself, so the price, cost, or value of tax-paid packing material is allowable as a deduction when computing turnover. Applying that interpretation to the references before it, the Court answered the question in the negative and in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 16 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155788