https://www.taxtmi.com/caselaws?id=161272 The court held that bottles used for selling Indian Made Foreign Liquor (IMFL) are considered packing material subject to tax under the Rajasthan Sales Tax Act. However, the court concluded that there was no separate sale of bottles independent of the sale of IMFL, and therefore, no tax could be levied on the sale of bottles as packing material. The court allowed the writ petitions, setting aside the orders of assessment, interest, and penalty, as the Revenue authorities failed to establish the sale of packing material for consideration separate from the sale of IMFL. en-us Fri, 02 Jun 2000 00:00:00 +0530 Sat, 11 Jan 2014 13:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161272 The court held that bottles used for selling Indian Made Foreign Liquor (IMFL) are considered packing material subject to tax under the Rajasthan Sales Tax Act. However, the court concluded that there was no separate sale of bottles independent of the sale of IMFL, and therefore, no tax could be levied on the sale of bottles as packing material. The court allowed the writ petitions, setting aside the orders of assessment, interest, and penalty, as the Revenue authorities failed to establish the sale of packing material for consideration separate from the sale of IMFL. Case-Laws VAT and Sales Tax Fri, 02 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161272