https://www.taxtmi.com/caselaws?id=156942 Packing material is includible in taxable turnover only where there is an express or implied agreement to sell it and its value forms part of the sale price; on the stated facts, gunny bags used for jaggery were not separately priced, were negligible in value, and the goods were sold on net weight, so the bags were not taxable. Revisional interference is permissible only on concrete material showing perversity or legal error; where the revisional order rests on assumptions rather than evidence, interference is unwarranted and the appellate finding stands. en-us Tue, 30 Jun 1992 00:00:00 +0530 Thu, 26 Sep 2013 15:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156942 Packing material is includible in taxable turnover only where there is an express or implied agreement to sell it and its value forms part of the sale price; on the stated facts, gunny bags used for jaggery were not separately priced, were negligible in value, and the goods were sold on net weight, so the bags were not taxable. Revisional interference is permissible only on concrete material showing perversity or legal error; where the revisional order rests on assumptions rather than evidence, interference is unwarranted and the appellate finding stands. Case-Laws VAT and Sales Tax Tue, 30 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156942