https://www.taxtmi.com/caselaws?id=157872 Under the unamended section 15A of the Bombay Sales Tax Act, 1959, packing materials are taxable only at the rate actually applicable to the sale or purchase of the goods in the particular transaction. The provision does not permit a notional general rate where the packed goods are not taxable in the dealer's hands. It was intended to avoid separate valuation of containers and to treat the sale of containers with the goods as part of the same transaction, but not to create tax liability when no sales tax was payable on the contents. The levy on tins used for oil was therefore held unsustainable. en-us Thu, 02 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 16:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157872 Under the unamended section 15A of the Bombay Sales Tax Act, 1959, packing materials are taxable only at the rate actually applicable to the sale or purchase of the goods in the particular transaction. The provision does not permit a notional general rate where the packed goods are not taxable in the dealer's hands. It was intended to avoid separate valuation of containers and to treat the sale of containers with the goods as part of the same transaction, but not to create tax liability when no sales tax was payable on the contents. The levy on tins used for oil was therefore held unsustainable. Case-Laws VAT and Sales Tax Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157872