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Binod Mills Co. Ltd. vs Commissioner Of Sales Tax on 2 August, 1971 cites

Shamsuddin Akbar Khan And Co. vs State Of Orissa on 2 February, 1970

Compared to that, the value of the packing material of, Rs. 4 per bale, as fixed by the assessing authority, was so insignificant that it was not possible to draw any inference that the dealer intended to sell the packing material to the customers. The burden lay upon the department to prove that there was an implied sale of the packing material liable to tax. On the material on record and on the facts found by the Tribunal, it cannot be held that the department succeeded in discharging that burden. Reference in this connection may be made to Shamsuddin Akbar Khan and Co. v. State of Orissa [1970] 26 S.T.C. 280, where the Orissa High Court took similar view in relation to the containers used for transporting tax-free gudaku.
Orissa High Court Cites 4 - Cited by 7 - Full Document

The Nimar Cotton Press Through ... vs Sales Tax Officer And Anr. on 26 September, 1960

7. Learned counsel for the department relied upon Nimar Cotton Press v. Sales Tax Officer A.I.R. 1961 M.P. 88 and Nimar Cotton Press Factory v. Commissioner of Sales Tax [1968] 21 S.T.C. 505 in support of his submission that there was an implied contract for the sale of packing material. These cases relate to works contracts and are not relevant.
Madhya Pradesh High Court Cites 10 - Cited by 11 - Full Document

Vimalchand Prakashchand vs Commissioner Of Sales Tax on 10 April, 1968

8. Learned Government Advocate also referred to M/s. Vimalchand v. Commissioner, Sales Tax, M.P. 1968 M.P.L.J. 665 In that case, which related to sale of cotton in bales, the fact that a composite price was charged by the dealer for the compressed cotton and the packing material was not disputed. In the instant case, the dealer all along asserted that no price whatsoever was charged for the packing material. M/s. Vimalchand's case6 is, therefore, distinguishable on facts.
Madhya Pradesh High Court Cites 8 - Cited by 6 - Full Document
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