https://www.taxtmi.com/caselaws?id=158357 For rebate under Explanation III to the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957, the value of packing gunnies used for rice cannot be excluded from rice turnover where the rice is sold in packed condition and no separate agreement, express or implied, exists for the sale of the packing material. The provision operates in line with section 15(c) of the Central Sales Tax Act, 1956 and reduces tax on rice procured from paddy by the tax levied on the paddy, but it does not permit dissection of the packing value from the taxable turnover on the facts stated. en-us Wed, 11 Oct 1995 00:00:00 +0530 Tue, 22 Oct 2013 15:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158357 For rebate under Explanation III to the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957, the value of packing gunnies used for rice cannot be excluded from rice turnover where the rice is sold in packed condition and no separate agreement, express or implied, exists for the sale of the packing material. The provision operates in line with section 15(c) of the Central Sales Tax Act, 1956 and reduces tax on rice procured from paddy by the tax levied on the paddy, but it does not permit dissection of the packing value from the taxable turnover on the facts stated. Case-Laws VAT and Sales Tax Wed, 11 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158357