https://www.taxtmi.com/caselaws?id=156163 When oil is sold in sealed tins as a composite commercial unit, the tin forms part of the bargain of sale and its value is not deductible as packing charges under rule 6(cc)(i) of the Tamil Nadu General Sales Tax Rules, 1959. Separate billing for oil and tin does not change the real nature of the transaction or justify treating the container as later packing. For the same reason, the oil and tin cannot be taxed separately at different rates; the turnover must be assessed on the composite sale price of the sealed tins of oil. The court therefore upheld taxation on the full composite value. en-us Tue, 28 Mar 1989 00:00:00 +0530 Sat, 14 Sep 2013 13:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156163 When oil is sold in sealed tins as a composite commercial unit, the tin forms part of the bargain of sale and its value is not deductible as packing charges under rule 6(cc)(i) of the Tamil Nadu General Sales Tax Rules, 1959. Separate billing for oil and tin does not change the real nature of the transaction or justify treating the container as later packing. For the same reason, the oil and tin cannot be taxed separately at different rates; the turnover must be assessed on the composite sale price of the sealed tins of oil. The court therefore upheld taxation on the full composite value. Case-Laws VAT and Sales Tax Tue, 28 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156163