https://www.taxtmi.com/caselaws?id=156290 Where bottled liquor is sold as a packed article with cardboard cartons, the separately shown value of the cartons forms part of the sale price and may be included in taxable turnover. The packing was not treated as a delivery charge within the governing sales tax rule, because the cartons were part of the goods sold at or before delivery. The rate applicable to the packed goods was therefore correctly applied, and exclusion of the carton value from turnover was not available. en-us Mon, 29 Oct 1990 00:00:00 +0530 Tue, 17 Sep 2013 15:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156290 Where bottled liquor is sold as a packed article with cardboard cartons, the separately shown value of the cartons forms part of the sale price and may be included in taxable turnover. The packing was not treated as a delivery charge within the governing sales tax rule, because the cartons were part of the goods sold at or before delivery. The rate applicable to the packed goods was therefore correctly applied, and exclusion of the carton value from turnover was not available. Case-Laws VAT and Sales Tax Mon, 29 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156290