https://www.taxtmi.com/caselaws?id=158048 Packing material is taxable only where the facts establish an express or implied contract for sale of that material, and the taxing authority must prove such sale from the surrounding circumstances. Mere use of gunny bags for packing sugar, or sale of sugar in packed condition, is not enough by itself to attract tax. A departmental circular cannot substitute for case-specific factual enquiry or treat an earlier decision as universally applicable where that decision turned on its own facts and a price-control order. The circular was therefore unsustainable, and taxability had to be examined afresh in each assessment on proper evidence. en-us Wed, 22 Mar 1995 00:00:00 +0530 Tue, 15 Oct 2013 16:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158048 Packing material is taxable only where the facts establish an express or implied contract for sale of that material, and the taxing authority must prove such sale from the surrounding circumstances. Mere use of gunny bags for packing sugar, or sale of sugar in packed condition, is not enough by itself to attract tax. A departmental circular cannot substitute for case-specific factual enquiry or treat an earlier decision as universally applicable where that decision turned on its own facts and a price-control order. The circular was therefore unsustainable, and taxability had to be examined afresh in each assessment on proper evidence. Case-Laws VAT and Sales Tax Wed, 22 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158048