https://www.taxtmi.com/caselaws?id=164541 Packing material sold with exempt goods may share the same tax treatment where the State sales tax law deems the packing to form part of the sale price of those goods. The Explanation to section 2(o) of the M. P. General Sales Tax Act, 1958 treats packing material or containers as part of the goods sold, and section 8(2A) of the Central Sales Tax Act, 1956 reduces Central sales tax to nil where the turnover relates to goods generally exempt under the State law. On that basis, gunny bags sold with exempt bidi were treated as exempt from Central sales tax. en-us Fri, 05 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164541 Packing material sold with exempt goods may share the same tax treatment where the State sales tax law deems the packing to form part of the sale price of those goods. The Explanation to section 2(o) of the M. P. General Sales Tax Act, 1958 treats packing material or containers as part of the goods sold, and section 8(2A) of the Central Sales Tax Act, 1956 reduces Central sales tax to nil where the turnover relates to goods generally exempt under the State law. On that basis, gunny bags sold with exempt bidi were treated as exempt from Central sales tax. Case-Laws VAT and Sales Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164541