https://www.taxtmi.com/caselaws?id=160993 Section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, as amended, was treated as valid, and the challenge to its constitutional validity had already been rejected. The provision deems the tax on packing material sold with goods to be the same as the tax on the goods packed or filled, whether or not there is a separate sale or agreement for the packing material. In light of that deeming clause, the assessing authority could not enquire into the contract terms or the parties' intention to impose separate taxation on containers and packed goods. The request to compel such an enquiry was therefore rejected. en-us Tue, 18 Sep 2001 00:00:00 +0530 Sat, 28 Dec 2013 11:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160993 Section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, as amended, was treated as valid, and the challenge to its constitutional validity had already been rejected. The provision deems the tax on packing material sold with goods to be the same as the tax on the goods packed or filled, whether or not there is a separate sale or agreement for the packing material. In light of that deeming clause, the assessing authority could not enquire into the contract terms or the parties' intention to impose separate taxation on containers and packed goods. The request to compel such an enquiry was therefore rejected. Case-Laws VAT and Sales Tax Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160993