https://www.taxtmi.com/caselaws?id=162089 Packing material sold with goods can be taxed at the same rate as the contents under section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, because the provision operates through a non obstante clause overriding section 5 and the First Schedule. The provision is not confined to the first sale of the packing material, and no exception is implied for gunnies that have already suffered tax within the State. On this plain reading, section 5(1) and entry 19(iii) must yield where they conflict with section 6-C, so gunnies sold along with rice may be taxed again despite the single-point levy scheme. en-us Wed, 05 Oct 2005 00:00:00 +0530 Wed, 10 Apr 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162089 Packing material sold with goods can be taxed at the same rate as the contents under section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, because the provision operates through a non obstante clause overriding section 5 and the First Schedule. The provision is not confined to the first sale of the packing material, and no exception is implied for gunnies that have already suffered tax within the State. On this plain reading, section 5(1) and entry 19(iii) must yield where they conflict with section 6-C, so gunnies sold along with rice may be taxed again despite the single-point levy scheme. Case-Laws VAT and Sales Tax Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162089