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    <title>CST ON PACKING CHARGES</title>
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    <description>Excise duty and Central Sales Tax apply to packing charges when those charges constitute part of the consideration for the transfer of goods, because packing charges fall within the statutory concepts of sale and sale price; parties should examine the statutory definitions of sale and sale price to determine inclusion.</description>
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      <description>Excise duty and Central Sales Tax apply to packing charges when those charges constitute part of the consideration for the transfer of goods, because packing charges fall within the statutory concepts of sale and sale price; parties should examine the statutory definitions of sale and sale price to determine inclusion.</description>
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