https://www.taxtmi.com/caselaws?id=160432 Gunny bags used to pack free sale sugar were not taxable on an implied-sale basis merely because their cost formed part of the packing cost; no separate price was charged or realised from customers, so the levy on that footing was unsustainable. Section 3-AB of the U.P. Trade Tax Act was treated as declaratory and clarificatory, intended to remove doubt and ensure uniformity in taxation of packing materials, and therefore operated retrospectively as an explanation of the existing law. The tax demand on the gunny bags was set aside. en-us Tue, 18 Jul 2000 00:00:00 +0530 Tue, 17 Dec 2013 18:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160432 Gunny bags used to pack free sale sugar were not taxable on an implied-sale basis merely because their cost formed part of the packing cost; no separate price was charged or realised from customers, so the levy on that footing was unsustainable. Section 3-AB of the U.P. Trade Tax Act was treated as declaratory and clarificatory, intended to remove doubt and ensure uniformity in taxation of packing materials, and therefore operated retrospectively as an explanation of the existing law. The tax demand on the gunny bags was set aside. Case-Laws VAT and Sales Tax Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160432