https://www.taxtmi.com/caselaws?id=163185 Separately invoiced tin containers sold with edible oil were treated as an independent commercial commodity, not as part of the oil turnover. Where containers or packing material are covered by a separate express or implied contract, tax applies at the rate and at the point prescribed for that commodity. The relevant notification taxed tin, iron and steel containers at the point of manufacture or import, and because the assessee was neither the manufacturer nor the importer and had purchased the containers within the State, no tax could be fastened on the turnover of the containers in its hands. en-us Fri, 16 Mar 2007 00:00:00 +0530 Tue, 25 Mar 2014 12:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163185 Separately invoiced tin containers sold with edible oil were treated as an independent commercial commodity, not as part of the oil turnover. Where containers or packing material are covered by a separate express or implied contract, tax applies at the rate and at the point prescribed for that commodity. The relevant notification taxed tin, iron and steel containers at the point of manufacture or import, and because the assessee was neither the manufacturer nor the importer and had purchased the containers within the State, no tax could be fastened on the turnover of the containers in its hands. Case-Laws VAT and Sales Tax Fri, 16 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163185