https://www.taxtmi.com/caselaws?id=159309 In inter-State sales of groundnut kernel and rice packed in gunny bags, the value of the packing material was treated as taxable where the transactions showed an implied agreement to sell the bags with the goods. The analysis emphasises that, for composite sales, the burden may be met by the Revenue through the nature of the bargain, the scale of packing charges, and the integrated use of packing material. Section 2(h) of the Central Sales Tax Act, 1956 was read as covering sums charged for anything done by the dealer in respect of the goods before delivery, so packing material forming an integral part of the sale could not be separated from the sale price. en-us Wed, 22 Jan 1997 00:00:00 +0530 Wed, 20 Nov 2013 14:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159309 In inter-State sales of groundnut kernel and rice packed in gunny bags, the value of the packing material was treated as taxable where the transactions showed an implied agreement to sell the bags with the goods. The analysis emphasises that, for composite sales, the burden may be met by the Revenue through the nature of the bargain, the scale of packing charges, and the integrated use of packing material. Section 2(h) of the Central Sales Tax Act, 1956 was read as covering sums charged for anything done by the dealer in respect of the goods before delivery, so packing material forming an integral part of the sale could not be separated from the sale price. Case-Laws VAT and Sales Tax Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159309