https://www.taxtmi.com/caselaws?id=407817 Gunny bags sold with levy rice to the Food Corporation of India were held taxable on their own footing because they were treated as new unused bags, separately sold and separately paid for under the contract. The court applied the principle that packing material is not assessed by reference to the principal goods when it is an independent commodity with separate contractual and commercial treatment. The rate applicable therefore depended on the bags' own character as a jute product, not on the rate applicable to rice, and tax was held payable at 8% against the assessee. en-us Mon, 19 Apr 2021 00:00:00 +0530 Mon, 20 Sep 2021 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407817 Gunny bags sold with levy rice to the Food Corporation of India were held taxable on their own footing because they were treated as new unused bags, separately sold and separately paid for under the contract. The court applied the principle that packing material is not assessed by reference to the principal goods when it is an independent commodity with separate contractual and commercial treatment. The rate applicable therefore depended on the bags' own character as a jute product, not on the rate applicable to rice, and tax was held payable at 8% against the assessee. Case-Laws VAT and Sales Tax Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407817