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1988 (8) TMI 369 - SC - VAT and Sales TaxWhether the sales tax could be charged from the assessee in respect of packing charges received by the assessee from the purchaser? Held that:- Appeal allowed. The fact that here, packing in the gunny bags was done by the dealer in respect of the goods at the time of or before the delivery, in our opinion, the High Court was in error in the view it took. There was a contract for packing the silica in sound gunny bags, the cost of packing materials had been realised, we are clearly of the opinion that the High Court was in error.
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