https://www.taxtmi.com/caselaws?id=160424 Where goods are sold in packed form, the price, cost or value of the containers or packing materials forms part of the taxable turnover of the goods under section 3(7) of the Tamil Nadu General Sales Tax Act, 1959, and tax is levied at the rate applicable to the packed goods. Separate label pricing for the goods and packing material does not change the character of the sale. Prior tax paid on the containers at an earlier stage does not create an exemption when the packed goods remain taxable. The container value was therefore correctly included in turnover, and no exemption was available. en-us Tue, 04 Jan 2000 00:00:00 +0530 Tue, 17 Dec 2013 17:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160424 Where goods are sold in packed form, the price, cost or value of the containers or packing materials forms part of the taxable turnover of the goods under section 3(7) of the Tamil Nadu General Sales Tax Act, 1959, and tax is levied at the rate applicable to the packed goods. Separate label pricing for the goods and packing material does not change the character of the sale. Prior tax paid on the containers at an earlier stage does not create an exemption when the packed goods remain taxable. The container value was therefore correctly included in turnover, and no exemption was available. Case-Laws VAT and Sales Tax Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160424