https://www.taxtmi.com/caselaws?id=157908 The High Court allowed the revisions filed by the department, setting aside the Tribunal's order. The Court restored the assessing officer's decision to levy tax on the sale turnover of the packing materials, namely, the gunny bags, for both assessment years under consideration. The Court emphasized the importance of evidence in determining whether the value of packing materials is included in the sale price of the goods. The judgment underscores the need for clear agreements or bills to substantiate claims regarding the inclusion of packing material value in the sale price. The petitions were allowed with no order as to costs. en-us Mon, 27 Mar 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157908 The High Court allowed the revisions filed by the department, setting aside the Tribunal's order. The Court restored the assessing officer's decision to levy tax on the sale turnover of the packing materials, namely, the gunny bags, for both assessment years under consideration. The Court emphasized the importance of evidence in determining whether the value of packing materials is included in the sale price of the goods. The judgment underscores the need for clear agreements or bills to substantiate claims regarding the inclusion of packing material value in the sale price. The petitions were allowed with no order as to costs. Case-Laws VAT and Sales Tax Mon, 27 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157908