https://www.taxtmi.com/caselaws?id=164244 Packing material sold separately with exempt country liquor was held taxable under section 3AB of the U.P. Trade Tax Act, 1948, because the provision addresses goods sold together with packing material and removes the need to examine an express or implied contract for its sale. Where the bill separately charged the price of poly pouches, the Court treated the liquor and the pouches as distinct transactions. The statutory scheme and departmental materials did not exempt separately sold packing material merely because the contents were exempt. The poly pouches were therefore liable to trade tax. en-us Tue, 27 Apr 2010 00:00:00 +0530 Thu, 09 Oct 2014 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164244 Packing material sold separately with exempt country liquor was held taxable under section 3AB of the U.P. Trade Tax Act, 1948, because the provision addresses goods sold together with packing material and removes the need to examine an express or implied contract for its sale. Where the bill separately charged the price of poly pouches, the Court treated the liquor and the pouches as distinct transactions. The statutory scheme and departmental materials did not exempt separately sold packing material merely because the contents were exempt. The poly pouches were therefore liable to trade tax. Case-Laws VAT and Sales Tax Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164244