https://www.taxtmi.com/caselaws?id=158376 Packing turnover linked to petroleum products not liable to tax in the assessee's hands was held deductible under rule 6(cc)(ii) of the Tamil Nadu General Sales Tax Rules, even though the container value was not separately shown in the invoice. The court read the rule as allowing deduction of packing charges for goods not taxable in the assessee's hands whether or not separately specified and charged. It distinguished authorities on composite sales, control-order pricing and packing charges in taxable-goods cases, holding them inapplicable where the main goods themselves were outside tax in the assessee's hands. The assessee was therefore entitled to exemption for the container turnover. en-us Mon, 13 Feb 1995 00:00:00 +0530 Tue, 22 Oct 2013 17:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158376 Packing turnover linked to petroleum products not liable to tax in the assessee's hands was held deductible under rule 6(cc)(ii) of the Tamil Nadu General Sales Tax Rules, even though the container value was not separately shown in the invoice. The court read the rule as allowing deduction of packing charges for goods not taxable in the assessee's hands whether or not separately specified and charged. It distinguished authorities on composite sales, control-order pricing and packing charges in taxable-goods cases, holding them inapplicable where the main goods themselves were outside tax in the assessee's hands. The assessee was therefore entitled to exemption for the container turnover. Case-Laws VAT and Sales Tax Mon, 13 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158376