https://www.taxtmi.com/caselaws?id=164789 Bottling charges were not taxable as a separate component of turnover because the record did not establish a distinct sale price for the bottles or any implied contract for their sale. The excise-fixation covered bottles together with labels, caps, seals, packing and labour, and no material enabled the bottle price to be isolated on the facts. Although the Act taxed turnover from sale and amounts attributable to acts done in respect of sold goods could form part of turnover, that principle did not assist the assessing authority here. Later statutory changes dealing specifically with packing material were inapplicable to the relevant assessment year, so the appellate authority and Tribunal findings were left undisturbed. en-us Tue, 22 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164789 Bottling charges were not taxable as a separate component of turnover because the record did not establish a distinct sale price for the bottles or any implied contract for their sale. The excise-fixation covered bottles together with labels, caps, seals, packing and labour, and no material enabled the bottle price to be isolated on the facts. Although the Act taxed turnover from sale and amounts attributable to acts done in respect of sold goods could form part of turnover, that principle did not assist the assessing authority here. Later statutory changes dealing specifically with packing material were inapplicable to the relevant assessment year, so the appellate authority and Tribunal findings were left undisturbed. Case-Laws VAT and Sales Tax Tue, 22 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164789