1982 (8) TMI 212

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..... nal, Hyderabad, in T.A. Nos. 397, 358 and 359 of 1977. The assessees are manufacturers of silk yarn and fabrics at Sirpur Kaghaznagar. After the manufacture of fabrics, they pack them in wooden boxes and sell them within the State and also in the course of inter-State trade. In their sale bills, they did not charge any amounts towards the packing material used. The price displayed is against the .....

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..... s do not disclose that any amount was charged for the packing material, and that the price displayed is against the rayon or silk fabrics and that no separate charge is made for the wooden boxes in which the fabrics are packed. It is no doubt true that the price structure of the fabrics includes the price of the wooden containers. But that by itself does not show that there is an implied contract .....

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