https://www.taxtmi.com/caselaws?id=158594 Packing material sold as a separate commercial commodity is taxed according to its own character, not at the rate applicable to the contents. Where tin containers are separately charged and sold under an express or implied agreement, they are not treated as an inseparable incident of the edible oil inside them. The applicable proviso to section 5 of the Rajasthan Sales Tax Act, 1954, therefore does not shift the tax rate to that of the goods contained. On that reasoning, the tins fall under the notification dated 27 March 1971 and are taxable at 3 per cent rather than 7 per cent. en-us Fri, 28 Mar 1997 00:00:00 +0530 Tue, 13 Feb 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158594 Packing material sold as a separate commercial commodity is taxed according to its own character, not at the rate applicable to the contents. Where tin containers are separately charged and sold under an express or implied agreement, they are not treated as an inseparable incident of the edible oil inside them. The applicable proviso to section 5 of the Rajasthan Sales Tax Act, 1954, therefore does not shift the tax rate to that of the goods contained. On that reasoning, the tins fall under the notification dated 27 March 1971 and are taxable at 3 per cent rather than 7 per cent. Case-Laws VAT and Sales Tax Fri, 28 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158594