https://www.taxtmi.com/caselaws?id=156409 The Division Bench set aside the tax levy on bardana used for packing cloth sold by the assessee, emphasizing that tax would not be leviable on the implied sale of bardana. It clarified that tax would only apply with an express or implied agreement to sell packing material. The incorrect consideration of the fifth proviso to section 5 was noted due to its non-applicability during the assessment period. Ultimately, the absence of a sale agreement for packing material led to the dismissal of revision petitions, affirming the non-leviability of tax on bardana used for packing cloth. en-us Thu, 15 Nov 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156409 The Division Bench set aside the tax levy on bardana used for packing cloth sold by the assessee, emphasizing that tax would not be leviable on the implied sale of bardana. It clarified that tax would only apply with an express or implied agreement to sell packing material. The incorrect consideration of the fifth proviso to section 5 was noted due to its non-applicability during the assessment period. Ultimately, the absence of a sale agreement for packing material led to the dismissal of revision petitions, affirming the non-leviability of tax on bardana used for packing cloth. Case-Laws VAT and Sales Tax Thu, 15 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156409