https://www.taxtmi.com/caselaws?id=156978 Packing charges incurred before sale or delivery formed part of taxable turnover, so deduction under rule 6(4)(ff) was unavailable because that provision applied only to post-sale or post-delivery packing expenses. On liquor sold with bottles, amended entry 38 did not create a legal fiction treating separate sales of contents and containers as one composite sale; the transaction had to be examined on its facts, including separate agreements and pricing. The chemical fertilizer mixture issue was governed by the earlier Full Bench ruling and had to be reassessed accordingly, so the assessments were set aside and remitted for fresh assessment. en-us Wed, 04 Nov 1992 00:00:00 +0530 Thu, 26 Sep 2013 18:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156978 Packing charges incurred before sale or delivery formed part of taxable turnover, so deduction under rule 6(4)(ff) was unavailable because that provision applied only to post-sale or post-delivery packing expenses. On liquor sold with bottles, amended entry 38 did not create a legal fiction treating separate sales of contents and containers as one composite sale; the transaction had to be examined on its facts, including separate agreements and pricing. The chemical fertilizer mixture issue was governed by the earlier Full Bench ruling and had to be reassessed accordingly, so the assessments were set aside and remitted for fresh assessment. Case-Laws VAT and Sales Tax Wed, 04 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156978