https://www.taxtmi.com/caselaws?id=55095 Packing, delivery and allied charges were treated as part of sale price where the substance of the bargain showed contractual completion of sale included packing, loading, transport and delivery before goods reached the purchaser; those charges were therefore taxable. Form 19 purchases used for goods sent on consignment outside the State attracted purchase tax because the statutory purpose was not established and the purchases could not be directly identified. Timber bought for crates or boxes was also held outside the manufacture process, so purchase tax applied to that packing material. Penalties linked to the disputed assessments were reduced rather than deleted, giving the assessee only partial relief. en-us Fri, 19 Aug 1977 00:00:00 +0530 Tue, 23 Nov 2010 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55095 Packing, delivery and allied charges were treated as part of sale price where the substance of the bargain showed contractual completion of sale included packing, loading, transport and delivery before goods reached the purchaser; those charges were therefore taxable. Form 19 purchases used for goods sent on consignment outside the State attracted purchase tax because the statutory purpose was not established and the purchases could not be directly identified. Timber bought for crates or boxes was also held outside the manufacture process, so purchase tax applied to that packing material. Penalties linked to the disputed assessments were reduced rather than deleted, giving the assessee only partial relief. Case-Laws Income Tax Fri, 19 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55095