https://www.taxtmi.com/caselaws?id=159019 A reference on the taxability of container cost could not be answered because the statement of case did not set out the material facts needed to decide whether the sale price approved by the State Government included container charges or whether there was an implied contract for sale of containers. The court noted that the definition of sale price and its Explanation indicate that, where goods are sold with packing material or containers, their price is included in the sale price. As the record was incomplete, the references were remanded to the Tribunal for re-statement of the case and for a properly framed question of law after factual clarification. en-us Tue, 21 Nov 1995 00:00:00 +0530 Wed, 13 Nov 2013 15:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159019 A reference on the taxability of container cost could not be answered because the statement of case did not set out the material facts needed to decide whether the sale price approved by the State Government included container charges or whether there was an implied contract for sale of containers. The court noted that the definition of sale price and its Explanation indicate that, where goods are sold with packing material or containers, their price is included in the sale price. As the record was incomplete, the references were remanded to the Tribunal for re-statement of the case and for a properly framed question of law after factual clarification. Case-Laws VAT and Sales Tax Tue, 21 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159019