TMI Blog2002 (4) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... y and the packing material by assuming an implied sale of packing material independent of principal commodity by invoking sub-section (1) of last proviso to section 5 of the Rajasthan Sales Tax Act, 1954. 2.. The assessee raised an objection about levying of tax on such deemed sale by invoking the said proviso which is only a part of the rate structure and not a part of charging tax for levying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of property in the packing material has taken place for consideration referable to the transfer of property in packing material, no tax can be levied where there is a single transaction for one sale price by splitting up the sale price by splitting different items of expenses which go to make the sale price of the commodity as one single unit. 5.. The court has also found on analysing the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f property in goods whether the principal or packing material must be for a consideration referred to such commodity alone. The intendment of the parties to transfer the property in packing material independent of goods packed therein for a price must be shown to exist and if it is transferred under compulsion without there being a voluntary agreement, it must be shown that the transfer is of pack ..... X X X X Extracts X X X X X X X X Extracts X X X X
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