https://www.taxtmi.com/caselaws?id=162357 Packing material sold along with exempted goods under the Incentive Scheme, 1989 was not separately taxable under the last proviso to section 5(1) of the Rajasthan Sales Tax Act, 1954 where its transfer was merely incidental to the sale of the principal commodity. The court treated the transaction as a composite sale and held that the taxable sale of the main goods could not be split into two parts to isolate the packing material for independent taxation. On that reasoning, the assessee's exemption prevailed and the packing material could not be subjected to tax in the stated circumstances. en-us Tue, 23 Apr 2002 00:00:00 +0530 Tue, 25 Feb 2014 14:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162357 Packing material sold along with exempted goods under the Incentive Scheme, 1989 was not separately taxable under the last proviso to section 5(1) of the Rajasthan Sales Tax Act, 1954 where its transfer was merely incidental to the sale of the principal commodity. The court treated the transaction as a composite sale and held that the taxable sale of the main goods could not be split into two parts to isolate the packing material for independent taxation. On that reasoning, the assessee's exemption prevailed and the packing material could not be subjected to tax in the stated circumstances. Case-Laws VAT and Sales Tax Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162357