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1996 (1) TMI 357 - SC - VAT and Sales TaxWhether the price of the containers or of the packing materials is charged for separately or not, be the same as those applicable to goods contained or packed? Held that:- The appeals are allowed and the writ petitions filed by the appellants are disposed of with the direction that the liability of the appellants for sales tax under section 5(3-D) on the gunny bags/plastic bags in which the cement manufactured by the appellants is packed for sale would have to be determined after investigation into the facts and determining what were the ingredients of the contract and the intention of the parties. The impugned order of the High Court dated December 7, 1990, would stand modified accordingly.
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