https://www.taxtmi.com/caselaws?id=156631 The exemption for paddy and rice did not extend to gunny bags used as packing material, because the bags retained their separate physical and commercial identity. Where the admitted sale price included the value of the bags, the transaction was treated as a composite sale of goods with packing material, and the absence of a separate charge did not exclude that value from assessment. Rule 6(cc) of the Tamil Nadu General Sales Tax Rules did not alter this result on the facts. The value of the gunny bags was therefore includible in taxable turnover, and no exemption was available for the packing material. en-us Fri, 01 Mar 1991 00:00:00 +0530 Mon, 23 Sep 2013 11:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156631 The exemption for paddy and rice did not extend to gunny bags used as packing material, because the bags retained their separate physical and commercial identity. Where the admitted sale price included the value of the bags, the transaction was treated as a composite sale of goods with packing material, and the absence of a separate charge did not exclude that value from assessment. Rule 6(cc) of the Tamil Nadu General Sales Tax Rules did not alter this result on the facts. The value of the gunny bags was therefore includible in taxable turnover, and no exemption was available for the packing material. Case-Laws VAT and Sales Tax Fri, 01 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156631