Cement and packing materials cannot be charged separately, consolidated sales tax rate applied

ACC Limited Vs State of Bihar (Patna High Court) Patna High Court held that packing materials namely gunny bags and HDPE bags are integral part of cement sales hence cannot be charged separately. Consolidated sales tax rate of 11% is applicable. Accordingly, appeals stand dismissed. Facts- The appellant, M/s ACC Limited, is a company incorporated under the provisions of the Indian Companies Act, 1913, and is represented through its Chief Manager (Finance). The appellant company is engaged in the business of manufacture and sale of cement. Its three manufacturing units are located in the State...