https://www.taxtmi.com/caselaws?id=161774 Packing material sold within a single composite transaction could not be taxed separately unless the facts showed an independent sale of that material for consideration. The last proviso to section 5(1) of the Rajasthan Sales Tax Act, 1954 was treated as part of the rate structure for computing tax on taxable turnover, not as a charging provision that created a legal fiction of a separate sale. Because the property in the packing material had not been shown to pass independently of the principal goods, a separate levy on the packing material was not sustainable on the facts found. en-us Fri, 26 Apr 2002 00:00:00 +0530 Tue, 05 Apr 2016 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161774 Packing material sold within a single composite transaction could not be taxed separately unless the facts showed an independent sale of that material for consideration. The last proviso to section 5(1) of the Rajasthan Sales Tax Act, 1954 was treated as part of the rate structure for computing tax on taxable turnover, not as a charging provision that created a legal fiction of a separate sale. Because the property in the packing material had not been shown to pass independently of the principal goods, a separate levy on the packing material was not sustainable on the facts found. Case-Laws VAT and Sales Tax Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161774