https://www.taxtmi.com/caselaws?id=161272 Bottles used to contain liquor were treated as packing material for sales tax purposes because they remained distinct commercial articles and did not lose that character merely because bottling also made the liquor marketable. However, a taxable sale of the bottles could not be presumed from delivery of liquor in single-price bottles; the Revenue had to prove an actual agreement, consideration, and transfer of the bottles as such. As no separate or implied sale of the containers was established, the levy on the bottles failed and the assessments, interest, and penalty were unsustainable. 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 Bottles used to contain liquor were treated as packing material for sales tax purposes because they remained distinct commercial articles and did not lose that character merely because bottling also made the liquor marketable. However, a taxable sale of the bottles could not be presumed from delivery of liquor in single-price bottles; the Revenue had to prove an actual agreement, consideration, and transfer of the bottles as such. As no separate or implied sale of the containers was established, the levy on the bottles failed and the assessments, interest, and penalty were unsustainable. Case-Laws VAT and Sales Tax Fri, 02 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161272