2002 (4) TMI 929

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.... relates to levy of tax on the packing material contained in which principal goods "the glass" were sold as one single sale transaction. The tax has been imposed separately on the principal commodity and the packing material by assuming an implied sale of packing material independent of principal commodity by invoking sub-section (1) of last proviso to section 5 of the Rajasthan Sales Tax Act, 195....

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....aid case, the court has held that unless the Revenue authorities decide as a fact that sale of packing material has taken place independently of the principal material by establishing that the transfer of property in the packing material has taken place for consideration referable to the transfer of property in packing material, no tax can be levied where there is a single transaction for one sale....

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....tion 5(1) of the Act or proviso thereto that there is a sale of the commodity sought to be taxed in accordance with the well-established norms and one of such norms in all circumstances is the transfer of property in goods whether the principal or packing material must be for a consideration referred to such commodity alone. The intendment of the parties to transfer the property in packing materia....