https://www.taxtmi.com/caselaws?id=156775 Separately charged packing materials were held deductible from taxable turnover where the packing charges were shown separately and did not form part of the sale consideration; rule 6(4)(ff) permitted exclusion in that situation. Bottle and crate deposits collected on sale were also treated as non-taxable because they secured return of the containers and were not consideration for transfer of title. Amounts paid as deposits for returnable goods were therefore not part of sale price or taxable turnover when the underlying transaction was a sale of the contents, not the containers. en-us Fri, 17 Aug 1990 00:00:00 +0530 Tue, 24 Sep 2013 16:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156775 Separately charged packing materials were held deductible from taxable turnover where the packing charges were shown separately and did not form part of the sale consideration; rule 6(4)(ff) permitted exclusion in that situation. Bottle and crate deposits collected on sale were also treated as non-taxable because they secured return of the containers and were not consideration for transfer of title. Amounts paid as deposits for returnable goods were therefore not part of sale price or taxable turnover when the underlying transaction was a sale of the contents, not the containers. Case-Laws VAT and Sales Tax Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156775