https://www.taxtmi.com/caselaws?id=158829 Section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, as amended, was upheld as constitutionally valid and not violative of Article 14 because the classification between containers sold as such and containers sold with the contents was held to be reasonable and rationally connected to tax collection and prevention of evasion. The provision was construed as operating where packing material is sold with goods, but it does not automatically displace a separate or independent sale of the container. The assessing authority must examine the contract, surrounding facts, and parties' intention in each case to determine whether there was a taxable sale of the container. en-us Fri, 24 Jan 1997 00:00:00 +0530 Thu, 07 Nov 2013 18:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158829 Section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, as amended, was upheld as constitutionally valid and not violative of Article 14 because the classification between containers sold as such and containers sold with the contents was held to be reasonable and rationally connected to tax collection and prevention of evasion. The provision was construed as operating where packing material is sold with goods, but it does not automatically displace a separate or independent sale of the container. The assessing authority must examine the contract, surrounding facts, and parties' intention in each case to determine whether there was a taxable sale of the container. Case-Laws VAT and Sales Tax Fri, 24 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158829