https://www.taxtmi.com/caselaws?id=164968 The court held that packing material sold with cement is not subject to sales tax. Relying on precedents like Udaipur Distillery Co. Ltd. and ACTO v. M.B. & Co., the court found no separate sale of bags from the cement, leading to the conclusion that no tax is leviable on the packing material. The Revenue's challenge was dismissed by the Rajasthan High Court, and the Supreme Court upheld this decision, affirming that packing material is not taxable. The court emphasized that the issue had been conclusively settled by previous judgments, resulting in the dismissal of the revision petition. en-us Tue, 19 Oct 2010 00:00:00 +0530 Tue, 06 May 2014 18:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164968 The court held that packing material sold with cement is not subject to sales tax. Relying on precedents like Udaipur Distillery Co. Ltd. and ACTO v. M.B. & Co., the court found no separate sale of bags from the cement, leading to the conclusion that no tax is leviable on the packing material. The Revenue's challenge was dismissed by the Rajasthan High Court, and the Supreme Court upheld this decision, affirming that packing material is not taxable. The court emphasized that the issue had been conclusively settled by previous judgments, resulting in the dismissal of the revision petition. Case-Laws VAT and Sales Tax Tue, 19 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164968