https://www.taxtmi.com/caselaws?id=159337 Packing materials may be treated as part of the taxable sale where the statute deems goods sold in containers or customary packing to include those materials, and the legal fiction must be given full effect. The assessee bears the burden of proving that no value was charged for the containers or that exemption applies; failing that, the assessing authority may estimate the container value on a best judgment basis and include it in the sale price. Interest becomes payable under the Act when tax is not deposited within the prescribed time, so once the tax liability on the containers is sustained, statutory interest follows by operation of law. en-us Thu, 04 Dec 1997 00:00:00 +0530 Thu, 21 Nov 2013 11:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159337 Packing materials may be treated as part of the taxable sale where the statute deems goods sold in containers or customary packing to include those materials, and the legal fiction must be given full effect. The assessee bears the burden of proving that no value was charged for the containers or that exemption applies; failing that, the assessing authority may estimate the container value on a best judgment basis and include it in the sale price. Interest becomes payable under the Act when tax is not deposited within the prescribed time, so once the tax liability on the containers is sustained, statutory interest follows by operation of law. Case-Laws VAT and Sales Tax Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159337