https://www.taxtmi.com/caselaws?id=169021 Packing material sold with salt in plastic bags was treated as part of the goods packed, because Explanation-I to Section 4(2) of the Rajasthan Sales Tax Act and the 6 March 1978 notification indicated that, where no separate charge is made, the tax treatment follows the packed goods. As salt itself was not subject to sales tax, a separate levy on the packing material was not sustainable. The text also notes the Board's view that, after an assessment under Section 29, the Assessing Authority could not simply shift to reassessment under Section 30, which further supported the assessee's position. en-us Mon, 21 Jul 2014 00:00:00 +0530 Mon, 21 Sep 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169021 Packing material sold with salt in plastic bags was treated as part of the goods packed, because Explanation-I to Section 4(2) of the Rajasthan Sales Tax Act and the 6 March 1978 notification indicated that, where no separate charge is made, the tax treatment follows the packed goods. As salt itself was not subject to sales tax, a separate levy on the packing material was not sustainable. The text also notes the Board's view that, after an assessment under Section 29, the Assessing Authority could not simply shift to reassessment under Section 30, which further supported the assessee's position. Case-Laws VAT and Sales Tax Mon, 21 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169021