COMMISSIONER OF SALES TAX, U.P. vs RAI BHARAT DAS & BROS.

The Supreme Court interpreted Section 2(h) of the Central Sales Tax Act, 1956, determining that packing expenses incurred to put goods in a deliverable state are included in the sale price and thus exigible to tax. The Court held that the High Court erred in concluding that there was no implied agreement to sell packing materials, emphasizing that the Tribunal's findings regarding the nature of the packing and its necessity for delivery were conclusive. Consequently, the appeal was allowed, affirming the Tribunal's decision to include packing charges in the taxable sale price.