https://www.taxtmi.com/caselaws?id=156618 Taxability of containers used for packing insecticides turns on the true character of the transaction, including the parties' contract and surrounding facts. The absence of a separate bill or separate pricing does not by itself show that the containers formed part of the sale price of the contents. The relevant enquiry is whether the containers retained a separate identity, were reusable, and were intended to be sold independently. A revisional authority cannot decide the issue on broad assumptions that the container merges into the product without examining the correspondence and other material bearing on the transaction. The order was therefore set aside and the matter remitted for fresh consideration after enquiry and hearing. en-us Fri, 21 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 11:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156618 Taxability of containers used for packing insecticides turns on the true character of the transaction, including the parties' contract and surrounding facts. The absence of a separate bill or separate pricing does not by itself show that the containers formed part of the sale price of the contents. The relevant enquiry is whether the containers retained a separate identity, were reusable, and were intended to be sold independently. A revisional authority cannot decide the issue on broad assumptions that the container merges into the product without examining the correspondence and other material bearing on the transaction. The order was therefore set aside and the matter remitted for fresh consideration after enquiry and hearing. Case-Laws VAT and Sales Tax Fri, 21 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156618