https://www.taxtmi.com/caselaws?id=162260 Gunny bags used only to pack and transport exempt sugar were not treated as separately sold goods because there was no evidence of a distinct agreement or independent consideration for the bags. In the absence of a separate sale within section 2(h) of the U.P. Sales Tax Act, 1948, the value of the packing material could not be included in the dealer's taxable turnover. The High Court therefore held that the price of the gunny bags was not taxable and could not be added to the sugar turnover. en-us Tue, 19 Jul 2005 00:00:00 +0530 Fri, 21 Feb 2014 16:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162260 Gunny bags used only to pack and transport exempt sugar were not treated as separately sold goods because there was no evidence of a distinct agreement or independent consideration for the bags. In the absence of a separate sale within section 2(h) of the U.P. Sales Tax Act, 1948, the value of the packing material could not be included in the dealer's taxable turnover. The High Court therefore held that the price of the gunny bags was not taxable and could not be added to the sugar turnover. Case-Laws VAT and Sales Tax Tue, 19 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162260