1971 TAX. L. R. 1869 ::1971 M P L J 1009 ::1971 Jab L J 951 ::29 S T C 413

Madhya Pradesh High Court

Hon'ble Judge(s): P. K. Tare, G. P. Singh. , JJ

(A) Madhya Pradesh General Sales Tax Act (2 of 1959) , S.4— Sales Tax - Packing material - Where bales of cloth were sold at Rs. 15,00 each and there was no express contract of sale of bardana and iron hoops used as packing material and the price of it was not included in the sale of cloth and the value of it was too insignificant (Rs. 4 per bale) to lead to an inference of an implied contract, it was held that the packing material was used as a convenient and cheap vehicle of transport and was not liable to sales tax. (1966) 17 S. T. C. 624 (SC) and AIR 1967 SC 602 and 1971 Tax LR 163 (Orissa) and (1969) 23 S.T. C. 241 (All) and (1968) 21 S. T. C. 505 (Madh Pra), Rel. on; AIR 1961 Madh Pra 88 and 1968 M. P. LJ 665, Dist. (Para 6) (B) M. P. General Sales Tax Act (2 of 1959) , Part II, Entry No. 2— Sales Tax - Coal ash - Coal ash is included in the entry of coal. Misc. Civil Case No. 253 of 1967 D/-23-12-1969 (Madh Pra) Rel on. (Para 10) .....