No separate sales tax on HDPE Bags used to pack cement when the same were sold separately

Commissioner of Sales Tax Vs Associated Cement Company Limited (Bombay High Court) Conclusion: Once it was held that there was an independent and separate sale of the HDPE bags in which the cement was sold, there was no question of levying any sales tax at the same rate as that levied on cement. Held: Assessee was a manufacturer of cement. AO held that assessee (ACCL) had not affected the separate activity of reselling of packing material but had used the entire packing material in the process of manufacture of cement. On this ground, AO disallowed the assessees claim of resales. Assessee appe...