https://www.taxtmi.com/caselaws?id=155968 Gunny bags used to sell sugar in conformity with the prescribed packing standards were not separately liable to sales tax on their estimated value. Applying the earlier binding Division Bench view on identical transactions, the Court treated the packing material as part of the sale process for the principal commodity and not as a distinct taxable sale of the bags themselves. The reference was answered in favour of the assessee and against the Revenue, with no separate sales tax exigible on the estimated value of the gunny bags. en-us Wed, 29 Nov 1989 00:00:00 +0530 Wed, 11 Sep 2013 14:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155968 Gunny bags used to sell sugar in conformity with the prescribed packing standards were not separately liable to sales tax on their estimated value. Applying the earlier binding Division Bench view on identical transactions, the Court treated the packing material as part of the sale process for the principal commodity and not as a distinct taxable sale of the bags themselves. The reference was answered in favour of the assessee and against the Revenue, with no separate sales tax exigible on the estimated value of the gunny bags. Case-Laws VAT and Sales Tax Wed, 29 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155968