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2015 (4) TMI 1090 - HC - VAT and Sales TaxWhether the appellant had established that the sale of cement and the containers/bags is not an integrated sale and that the sale of cement and HDPE bags/packing material - Engaged in business of manufacture and sale of cement - Appellant contended that containers are distinct and separate sales and that there was a contract express/implied for such separate sales of cement and the bags/packing material - Held that:- a reading of the invoice would clearly show that the sale of cement and packing material is not an integrated sale and that the sale of cement and packing material are distinct sales. The invoice on a perusal would lay bare that the cement was sold in quantities of metric tonnes and that the rate of cement and the cost of packing material are separately shown. Therefore, the invoice produced clearly establishes that there is a separate sale of packing material and that there is no integrated sale of cement with HDPE bags/packing material and the appellant had not provided the bag free of cost considering the significant cost of the bag. Therefore, from the contents of the invoice, the contention of the appellant that there is a separate and distinct sale of cement and packing material appears to be correct. As there is no rebuttable evidence to rebut the presumption, which can be drawn, on the basis of the invoice which constituted an inclusive piece of evidence. Therefore, on facts that the appellant is able to establish that the sale is not an integrated sale but, the sale of cement and packing material is distinct and separate. So, when there is an agreement to sell separately the packing material and the goods packed or filled, the appellant can successfully contend that the sale of cement and the sale of packing material are different and distinct. Therefore, the impugned order is set aside. - Decided in favour of appellant
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