https://www.taxtmi.com/caselaws?id=156233 Packed cement sold under a statutory price-control regime was treated as including the cost of the bags and packing material in the sale price, so that amount could not be excluded from taxable turnover under Rule 6(4)(ff) of the Karnataka Sales Tax Rules, 1957. The court also noted that once the packing deduction was wrongly allowed, the error became one of law and was capable of rectification under Section 25-A of the Karnataka Sales Tax Act, 1957 because no bar to the statutory rectification power was shown. The rectified assessments were sustained. en-us Thu, 20 Sep 1990 00:00:00 +0530 Mon, 16 Sep 2013 16:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156233 Packed cement sold under a statutory price-control regime was treated as including the cost of the bags and packing material in the sale price, so that amount could not be excluded from taxable turnover under Rule 6(4)(ff) of the Karnataka Sales Tax Rules, 1957. The court also noted that once the packing deduction was wrongly allowed, the error became one of law and was capable of rectification under Section 25-A of the Karnataka Sales Tax Act, 1957 because no bar to the statutory rectification power was shown. The rectified assessments were sustained. Case-Laws VAT and Sales Tax Thu, 20 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156233