https://www.taxtmi.com/caselaws?id=783531 Under the Bihar Finance Act, 1981, the "sale price" under s. 2(u) is the total valuable consideration payable for the sale or supply of "goods," which, on the facts, included cement together with its packing materials. Applying the plain-meaning rule reiterated in SC precedents on statutory interpretation, the HC held that separate invoice break-ups for cement, gunny bags, and HDPE bags could not justify separate rate-wise taxation when the statute taxes the consolidated sale price of the goods sold. Consequently, sales tax was leviable on the consolidated sale price at the applicable rate for cement, and the assessment and appellate/revisional orders were upheld; the appeal was dismissed. en-us Tue, 16 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783531 Under the Bihar Finance Act, 1981, the "sale price" under s. 2(u) is the total valuable consideration payable for the sale or supply of "goods," which, on the facts, included cement together with its packing materials. Applying the plain-meaning rule reiterated in SC precedents on statutory interpretation, the HC held that separate invoice break-ups for cement, gunny bags, and HDPE bags could not justify separate rate-wise taxation when the statute taxes the consolidated sale price of the goods sold. Consequently, sales tax was leviable on the consolidated sale price at the applicable rate for cement, and the assessment and appellate/revisional orders were upheld; the appeal was dismissed. Case-Laws VAT / Sales Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783531