https://www.taxtmi.com/caselaws?id=157849 Purchase tax under section 13 of the Bombay Sales Tax Act, 1959 on gunny bags used to pack empty bottles depended on whether the bags were separately purchased and whether an implied sale could be inferred from the transaction. The text states that the bargain was for empty bottles only, with no separate price charged for the gunny bags and the packing used merely as a transport vehicle. It further states that implied sale of packing material arises only in exceptional cases where the container itself forms part of the bargain; ordinary packing used for carriage does not, by itself, support that inference. On the stated conclusion, no implied sale of the gunny bags was established and purchase tax was levied on their purchase price. en-us Thu, 16 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 14:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157849 Purchase tax under section 13 of the Bombay Sales Tax Act, 1959 on gunny bags used to pack empty bottles depended on whether the bags were separately purchased and whether an implied sale could be inferred from the transaction. The text states that the bargain was for empty bottles only, with no separate price charged for the gunny bags and the packing used merely as a transport vehicle. It further states that implied sale of packing material arises only in exceptional cases where the container itself forms part of the bargain; ordinary packing used for carriage does not, by itself, support that inference. On the stated conclusion, no implied sale of the gunny bags was established and purchase tax was levied on their purchase price. Case-Laws VAT and Sales Tax Thu, 16 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157849