https://www.taxtmi.com/caselaws?id=221953 Returnable bottles and crates used for soft drinks were treated as a separate commercial arrangement, not as part of the sale price of the contents. Separate invoice entries and the recurring return of the containers supported taxable consideration for transfer of the right to use goods, rather than inclusion in soft drink turnover. The packing material provisions were held inapplicable because they apply only where packing material is sold with the goods; returnable and recycled bottles and crates did not satisfy that condition. The higher-rate assessment and recovery based on treating the entire turnover as taxable were set aside, and separate treatment of soft drink sales and container rentals was upheld. en-us Wed, 02 Jan 2013 00:00:00 +0530 Thu, 24 Jul 2014 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221953 Returnable bottles and crates used for soft drinks were treated as a separate commercial arrangement, not as part of the sale price of the contents. Separate invoice entries and the recurring return of the containers supported taxable consideration for transfer of the right to use goods, rather than inclusion in soft drink turnover. The packing material provisions were held inapplicable because they apply only where packing material is sold with the goods; returnable and recycled bottles and crates did not satisfy that condition. The higher-rate assessment and recovery based on treating the entire turnover as taxable were set aside, and separate treatment of soft drink sales and container rentals was upheld. Case-Laws VAT and Sales Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221953