https://www.taxtmi.com/caselaws?id=162261 Tax treatment of packed goods depended on whether the container was proved to be the subject of a genuine separate sale. For liquor and beer bottles, the court applied the principle in Raj Sheel and held that, on the facts, the dealers failed to show an independent sale of the bottles; the bottles therefore followed the contents and were taxable at the rate applicable to liquor and beer. For cartons used as secondary packing, the materials showed they were only transport packing and not part of an integrated sale of the contents; the cartons were therefore taxable separately under the relevant First Schedule entry. en-us Wed, 21 Sep 2005 00:00:00 +0530 Fri, 21 Feb 2014 16:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162261 Tax treatment of packed goods depended on whether the container was proved to be the subject of a genuine separate sale. For liquor and beer bottles, the court applied the principle in Raj Sheel and held that, on the facts, the dealers failed to show an independent sale of the bottles; the bottles therefore followed the contents and were taxable at the rate applicable to liquor and beer. For cartons used as secondary packing, the materials showed they were only transport packing and not part of an integrated sale of the contents; the cartons were therefore taxable separately under the relevant First Schedule entry. Case-Laws VAT and Sales Tax Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162261