https://www.taxtmi.com/caselaws?id=157553 Packing charges for cement sold under the Cement Control Order, 1967 were treated as part of the sale price and not a separable deduction from taxable turnover, because packing was a necessary incident of the sale rather than an optional item. The Karnataka High Court's earlier view in Visvesvaraya Iron & Steel Ltd. and the later Supreme Court ruling in Ramco Cement Distribution Co. Pvt. Ltd. were noted as confirming that exclusion of such charges was impermissible. The text also explains that omission of binding precedent in assessment orders can amount to a mistake apparent from the record, making rectification permissible under section 25-A where the statutory period remains open. en-us Mon, 15 Nov 1993 00:00:00 +0530 Fri, 24 Jun 2016 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157553 Packing charges for cement sold under the Cement Control Order, 1967 were treated as part of the sale price and not a separable deduction from taxable turnover, because packing was a necessary incident of the sale rather than an optional item. The Karnataka High Court's earlier view in Visvesvaraya Iron & Steel Ltd. and the later Supreme Court ruling in Ramco Cement Distribution Co. Pvt. Ltd. were noted as confirming that exclusion of such charges was impermissible. The text also explains that omission of binding precedent in assessment orders can amount to a mistake apparent from the record, making rectification permissible under section 25-A where the statutory period remains open. Case-Laws VAT and Sales Tax Mon, 15 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157553