https://www.taxtmi.com/caselaws?id=157092 Packing charges and the value of containers used in liquor sales were includible in taxable turnover where the bargain was for goods sold in composite container-based transactions. The claim for deduction under rule 6(cc) failed because the sale was not of packing material as a separate element; the turnover had to cover both contents and containers. A separate levy on packing materials at a different rate also was not available, since the materials were not shown to be classified in the Schedule or dealt with as independent commodities. Invoices describing the goods as cases or crates further supported inclusion in turnover. en-us Tue, 30 Jul 1991 00:00:00 +0530 Mon, 30 Sep 2013 12:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157092 Packing charges and the value of containers used in liquor sales were includible in taxable turnover where the bargain was for goods sold in composite container-based transactions. The claim for deduction under rule 6(cc) failed because the sale was not of packing material as a separate element; the turnover had to cover both contents and containers. A separate levy on packing materials at a different rate also was not available, since the materials were not shown to be classified in the Schedule or dealt with as independent commodities. Invoices describing the goods as cases or crates further supported inclusion in turnover. Case-Laws VAT and Sales Tax Tue, 30 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157092