https://www.taxtmi.com/caselaws?id=155826 Where packing material is sold separately from the packed goods and separately charged in the bill, the tax rate applicable to the packing material governs that sale. Applying that principle, empty tins sold with hydrogenated vegetable oil or ghee were treated as packing material because there was an implied agreement to sell the tins with the contents and they were separately invoiced. The tins were therefore taxable at the packing-material rate, not at the higher rate applicable to goods not otherwise provided for, and the Board of Revenue's view was rejected. en-us Fri, 08 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 12:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155826 Where packing material is sold separately from the packed goods and separately charged in the bill, the tax rate applicable to the packing material governs that sale. Applying that principle, empty tins sold with hydrogenated vegetable oil or ghee were treated as packing material because there was an implied agreement to sell the tins with the contents and they were separately invoiced. The tins were therefore taxable at the packing-material rate, not at the higher rate applicable to goods not otherwise provided for, and the Board of Revenue's view was rejected. Case-Laws VAT and Sales Tax Fri, 08 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155826