https://www.taxtmi.com/caselaws?id=157678 After omission of proviso (vii) to Section 15(1) of the Haryana General Sales Tax Act, 1973, sale of cement packed in jute bags is not automatically taxed at the cement rate. The tax incidence depends on the true nature of the transaction and the intention of the parties: if the cement and the bags are found to be separate sales, each item is taxable at its own applicable rate; if the bags are merely a mode of delivery, composite treatment may apply. The issue is factual and must be determined on the evidence by the assessing or appellate authorities. en-us Wed, 13 Oct 1993 00:00:00 +0530 Wed, 09 Oct 2013 13:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157678 After omission of proviso (vii) to Section 15(1) of the Haryana General Sales Tax Act, 1973, sale of cement packed in jute bags is not automatically taxed at the cement rate. The tax incidence depends on the true nature of the transaction and the intention of the parties: if the cement and the bags are found to be separate sales, each item is taxable at its own applicable rate; if the bags are merely a mode of delivery, composite treatment may apply. The issue is factual and must be determined on the evidence by the assessing or appellate authorities. Case-Laws VAT and Sales Tax Wed, 13 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157678