https://www.taxtmi.com/caselaws?id=291624 Returnable bottles and crates charged separately in invoices are treated as reusable goods used on a temporary basis, not as part of the soft drink sale price. On those facts, the text explains that the charge is consideration for transfer of the right to use the goods, making the packing-material provisions inapplicable where the containers are not sold with the beverage. In the VAT context, separate turnover for bottles and crates cannot be merged with soft drink turnover or taxed at the higher rate applicable to the contents; the lower rate for packing material applies. Assessment and recovery action based on the higher rate are therefore described as unsustainable. en-us Wed, 02 Jan 2013 00:00:00 +0530 Fri, 20 Nov 2020 11:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291624 Returnable bottles and crates charged separately in invoices are treated as reusable goods used on a temporary basis, not as part of the soft drink sale price. On those facts, the text explains that the charge is consideration for transfer of the right to use the goods, making the packing-material provisions inapplicable where the containers are not sold with the beverage. In the VAT context, separate turnover for bottles and crates cannot be merged with soft drink turnover or taxed at the higher rate applicable to the contents; the lower rate for packing material applies. Assessment and recovery action based on the higher rate are therefore described as unsustainable. Case-Laws VAT and Sales Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291624