https://www.taxtmi.com/caselaws?id=157775 Purchase tax was not attracted on wooden boxes bought from non-dealers and later varnished and used as first-aid boxes, because the boxes were sold as part of a composite transaction with their contents and the sale price included the container value. First-aid boxes were also held not to fall within entry 95 of the First Schedule, since in common parlance they were composite containers of medicines and dressing materials rather than the goods described in that entry. The Board's circular treating them as liable only to multi-point tax at 4 per cent supported that classification. en-us Mon, 09 Jan 1995 00:00:00 +0530 Thu, 10 Oct 2013 15:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157775 Purchase tax was not attracted on wooden boxes bought from non-dealers and later varnished and used as first-aid boxes, because the boxes were sold as part of a composite transaction with their contents and the sale price included the container value. First-aid boxes were also held not to fall within entry 95 of the First Schedule, since in common parlance they were composite containers of medicines and dressing materials rather than the goods described in that entry. The Board's circular treating them as liable only to multi-point tax at 4 per cent supported that classification. Case-Laws VAT and Sales Tax Mon, 09 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157775