https://www.taxtmi.com/caselaws?id=156059 Taxability of bottles and packing material sold with liquor depended on whether there was a separate express or implied agreement for their sale. For assessment years before section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, the controlling issue was factual: if no distinct agreement existed, the bottles and packing material formed part of the liquor turnover and were taxable at the rate applicable to the contents; if a separate agreement existed, they could be taxed separately at the rate applicable to those goods. The Tribunal had not examined that factual question, so its orders were set aside and the matters were remitted for fresh disposal. en-us Wed, 28 Mar 1990 00:00:00 +0530 Thu, 12 Sep 2013 17:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156059 Taxability of bottles and packing material sold with liquor depended on whether there was a separate express or implied agreement for their sale. For assessment years before section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, the controlling issue was factual: if no distinct agreement existed, the bottles and packing material formed part of the liquor turnover and were taxable at the rate applicable to the contents; if a separate agreement existed, they could be taxed separately at the rate applicable to those goods. The Tribunal had not examined that factual question, so its orders were set aside and the matters were remitted for fresh disposal. Case-Laws VAT and Sales Tax Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156059