https://www.taxtmi.com/caselaws?id=181015 Under the unamended packing-material provision applicable to the assessment year, separate sale of cement and packing material was legally permissible if supported by the parties' intention and the facts. The invoice separately stated the price of cement and HDPE bags, and in the absence of rebutting material it was treated as reliable evidence of the contractual arrangement. The record also indicated that the bags were not supplied free of cost. On that basis, the transaction was characterised as separate sales rather than a single composite sale, and the later amendment to the schedule was noted as reinforcing statutory recognition of separate treatment. en-us Fri, 17 Apr 2015 00:00:00 +0530 Wed, 06 Apr 2016 09:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181015 Under the unamended packing-material provision applicable to the assessment year, separate sale of cement and packing material was legally permissible if supported by the parties' intention and the facts. The invoice separately stated the price of cement and HDPE bags, and in the absence of rebutting material it was treated as reliable evidence of the contractual arrangement. The record also indicated that the bags were not supplied free of cost. On that basis, the transaction was characterised as separate sales rather than a single composite sale, and the later amendment to the schedule was noted as reinforcing statutory recognition of separate treatment. Case-Laws VAT and Sales Tax Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181015