https://www.taxtmi.com/caselaws?id=158463 Where fertiliser was sold in polythene bags, no implied sale of the packing material was made out because there was no legal requirement to use a particular container, the bag value was insignificant, and the record showed no intention to treat the bags as separately sold or as part of the sale price. Tax could not be levied on the alleged packing material value, and the issue was decided for the assessee. On the coal tar transactions, the sale to Shalimar Tar Products was held to be inter-State under the governing sales tax principles, so the issue was decided for the Revenue. en-us Thu, 14 Sep 1995 00:00:00 +0530 Tue, 29 Oct 2013 13:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158463 Where fertiliser was sold in polythene bags, no implied sale of the packing material was made out because there was no legal requirement to use a particular container, the bag value was insignificant, and the record showed no intention to treat the bags as separately sold or as part of the sale price. Tax could not be levied on the alleged packing material value, and the issue was decided for the assessee. On the coal tar transactions, the sale to Shalimar Tar Products was held to be inter-State under the governing sales tax principles, so the issue was decided for the Revenue. Case-Laws VAT and Sales Tax Thu, 14 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158463