https://www.taxtmi.com/caselaws?id=161778 The proviso to section 5(1) of the Rajasthan Sales Tax Act, 1954 was treated as part of the rate structure for computing tax and not as a deeming fiction creating an independent sale of packing material. Separate taxation of packing material required proof that the material was sold independently of the principal goods, with transfer of property for consideration referable to that material alone. Where there was only one transaction and one sale price, tax could not be split to treat the packing material as a separate sale. The issue was decided in favour of the assessee. en-us Tue, 23 Apr 2002 00:00:00 +0530 Thu, 06 Feb 2014 14:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161778 The proviso to section 5(1) of the Rajasthan Sales Tax Act, 1954 was treated as part of the rate structure for computing tax and not as a deeming fiction creating an independent sale of packing material. Separate taxation of packing material required proof that the material was sold independently of the principal goods, with transfer of property for consideration referable to that material alone. Where there was only one transaction and one sale price, tax could not be split to treat the packing material as a separate sale. The issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161778