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1 - 10 of 24 (0.24 seconds)Commissioner Of Taxes Assam, Shillong vs Prabhat Marketing Co. Ltd., Gauhati on 27 October, 1966
In the above referred Rajputana Cotton Press Public Limited Company's case, the learned Division Bench also considered certain cases cited by the counsel for the assessing authority, such as, Niman Cotton Press & Sales Tax Officer (1961) 12 STC 313, Niman Cotton Press Factory v. Commissioners of Sales Tax, M.P. 1969 21 STC 505 and Vimal Chand Prakash Chand v. Commissioner of Sales Tax 1968 22 STC 22, which were decided by the Madhya Pradesh High Court. But all were dissented from, while holding that the packing materials are an integral part of the pressing and baling of cotton and the processing of packing is incidental to the process of pressing.
Section 15 in The Rajasthan Sales Tax Act, 1994 [Entire Act]
The Rajasthan Sales Tax Act, 1994
Section 8 in The Central Sales Tax Act, 1956 [Entire Act]
Government Of Andhra Pradesh vs Guntur Tobaccos Ltd on 18 November, 1964
In Government of Andhra Pradesh v. Guntur Tobaccos Ltd. (supra), the question about sale of packing material was considered, and the Supreme Court in that case observed that if merely title to the goods passes but not as a result of any contract between the parties, express or implied, there is no sale. So also, if the consideration for the transaction was not money, but other valuable consideration, it may then be exchange or barter but not a sale. And, if under the contract of sale title to the goods has not passed, then there is an agreement to sell and not a complete sale.
Binod Mills Co. Ltd. vs Commissioner Of Sales Tax on 2 August, 1971
In Binod Mills Co. Ltd. Ujjain v. Commissioner of Sales Tax, MP 1972 (29) STC 413, a Division Bench of the Madhya Pradesh High Court observed as under:
Hyderabad Deccan Cigarette Factory vs Commissioner Of Income-Tax, Andhra ... on 1 March, 1980
31. The Hyderabad Deccan Cigarette Factor's case (supra) was followed by the Supreme Court in Commissioner of Taxes v. Prabhat Marketing Co. Ltd 1967 (19) STC 84 where the question was, if the value of the containers in which hydrogenated oil was sold could be assessed to sales tax ?
Mahabir Rice Mill vs State Of Orissa on 11 September, 1980
32. Mr. Bapna referred to Mahavir Rice Mills v. State of Orissa 1983 (54) STC 218 to support his contention. But, in that case, the asses-see had supplied a quantity of rice to the Food Corporation of India packed in gunny bags and the assessee was held liable to sales-tax on the turnover on account of sale of gunnies. This ruling is helpful as in that case the finding was that the assessee had as a fact charged at agreed rate for gunny bags.
Lt. Governor Of Delhi & Ors vs M/S. Ganesh Flour Mills Co. Ltd on 9 January, 1973
34. From the above discussions and the various authorities, referred to above, the following principles may be conveniently laid down for the consideration, if packing material is subjected to levy of sales tax: