2015 (3) TMI 1438

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..... ted on the sale price, which inferably includes the cost of packing material and the contents and the product is sold in a packing condition VAT is collected on the sale price; therefore, when the VAT is paid on such product, which includes the packing material and the packing material being the one of the specified goods as Entry 45, question of levy of entry tax on the packing material does not .....

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..... **** (2) Notwithstanding anything contained in this section, where goods packed in any container or packing materials are sold, the containers or materials in which the goods are so packed shall be deemed to have been sold along with goods and the tax shall be livable on such sale of the container and packing materials at the rate of tax, if any, as applicable to the sales of the goods themselves: .....

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