https://www.taxtmi.com/caselaws?id=157695 Packing materials separately specified and charged in inter-State sale bills remained taxable after the exemption for such materials was withdrawn by Government order published in the State Gazette. The fact that the principal goods were exempt did not preserve exemption for the packing materials once the specific exemption was revoked, and separate billing supported an implied contract of sale for the packing materials. The assessment was therefore rightly exigible to tax, and the Tribunal erred in setting it aside. en-us Wed, 13 Mar 1991 00:00:00 +0530 Wed, 09 Oct 2013 16:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157695 Packing materials separately specified and charged in inter-State sale bills remained taxable after the exemption for such materials was withdrawn by Government order published in the State Gazette. The fact that the principal goods were exempt did not preserve exemption for the packing materials once the specific exemption was revoked, and separate billing supported an implied contract of sale for the packing materials. The assessment was therefore rightly exigible to tax, and the Tribunal erred in setting it aside. Case-Laws VAT and Sales Tax Wed, 13 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157695