https://www.taxtmi.com/caselaws?id=159993 An amended sales tax provision removed the ambiguity that had existed over levy on containers sold with exempted goods, so an administrative memorandum directing assessment in line with the amendment was valid. The clarification did not create a fresh levy; it confirmed that tax could be applied where containers were sold along with exempted goods. Whether a taxable sale of containers had in fact occurred remained a factual question for the assessing authority to decide on the evidence in each case. The challenge to the memorandum failed, and the direction was sustained as consistent with the amended sales tax regime. en-us Fri, 05 Dec 1997 00:00:00 +0530 Fri, 06 Dec 2013 15:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159993 An amended sales tax provision removed the ambiguity that had existed over levy on containers sold with exempted goods, so an administrative memorandum directing assessment in line with the amendment was valid. The clarification did not create a fresh levy; it confirmed that tax could be applied where containers were sold along with exempted goods. Whether a taxable sale of containers had in fact occurred remained a factual question for the assessing authority to decide on the evidence in each case. The challenge to the memorandum failed, and the direction was sustained as consistent with the amended sales tax regime. Case-Laws VAT and Sales Tax Fri, 05 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159993