https://www.taxtmi.com/caselaws?id=161195 Where packing materials used with sold goods have a substantial and ascertainable value, the commercial setting may support an inference of an implied agreement to sell those materials along with the goods. On that basis, the value of gunny bags used to pack wheat products was treated as part of taxable turnover. The absence of an express invoice reference was not decisive because the surrounding circumstances, including the pricing and the nature of the transaction, justified the inference of sale of the bags. The Tribunal's refusal to draw that inference was held erroneous, and the assessment on the gunny-bag turnover was sustained. en-us Mon, 10 Mar 1997 00:00:00 +0530 Thu, 09 Jan 2014 16:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161195 Where packing materials used with sold goods have a substantial and ascertainable value, the commercial setting may support an inference of an implied agreement to sell those materials along with the goods. On that basis, the value of gunny bags used to pack wheat products was treated as part of taxable turnover. The absence of an express invoice reference was not decisive because the surrounding circumstances, including the pricing and the nature of the transaction, justified the inference of sale of the bags. The Tribunal's refusal to draw that inference was held erroneous, and the assessment on the gunny-bag turnover was sustained. Case-Laws VAT and Sales Tax Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161195