https://www.taxtmi.com/caselaws?id=159879 Packing materials used with exempt goods were held not separately taxable under the Assam General Sales Tax Act, 1993, because the statute did not clearly impose tax on such containers apart from the goods themselves. The Court applied the deeming fiction in Explanation 2 to section 2(34), under which packing may be treated as sold with the goods and included in the sale price where statutory conditions are met, but found that this did not create an independent charge on packing for exempt goods. As fiscal imposition must rest on clear statutory language, the levy on the containers could not be sustained and the assessment was set aside. en-us Tue, 01 Sep 1998 00:00:00 +0530 Tue, 03 Dec 2013 15:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159879 Packing materials used with exempt goods were held not separately taxable under the Assam General Sales Tax Act, 1993, because the statute did not clearly impose tax on such containers apart from the goods themselves. The Court applied the deeming fiction in Explanation 2 to section 2(34), under which packing may be treated as sold with the goods and included in the sale price where statutory conditions are met, but found that this did not create an independent charge on packing for exempt goods. As fiscal imposition must rest on clear statutory language, the levy on the containers could not be sustained and the assessment was set aside. Case-Laws VAT and Sales Tax Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159879