1959 (12) TMI 26

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....vers representing the price of packing materials employed for effecting sales of the cotton and yarn respectively by the assessees in the two cases. The question whether the turnover relating to packing materials would be assessable to tax, there being no claim for exemption under rule 5(1)(g)(ii) of the Sales Tax (Turnover and Assessment) Rules, was considered in two decisions of this Court, viz.....

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..... 353., the Supreme Court laid down that four conditions must be satisfied before there could be a sale of goods, viz., there should be (1) an agreement between the parties for the purpose of transferring title to goods, (2) capacity of the parties to contract, (3) money consideration, and (4) as a result of the transaction the property in the goods should actually pass to the buyer. It cannot be ....

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....tention on the part of the assessee to charge for the packing materials, and that there being no consideration for the transfer of property in the packing materials, it should be held that there was no sale. The Appellate Tribunal has rejected the case of the assessee that he did not intend to charge for the packing materials. That finding of fact, which is supported by the evidence and circumstan....