1964 (5) TMI 43 - HC - VAT and Sales Tax

Summary

The High Court of Kerala ruled in favor of the petitioner in a sales tax assessment case involving packing materials used in inter-State trade of handloom fabrics. The court found that the price of cloth sold did not include the cost of packing materials, and without a sale of the packing materials to consignees, sales tax cannot be imposed. The assessment was discharged, and the petition was allowed with costs. (Case citation: 1964 (5) TMI 43 - KERALA HIGH COURT)