RAJ STEEL & ORS. ETC. ETC. vs STATE OF A.P. & ANR. ETC. ETC.

The Supreme Court held that under the Andhra Pradesh General Sales Tax Act, 1957, the assessment of sales tax on the turnover of packing materials, such as bottles for beer and gunny bags for cement, must consider the nature of the transaction as a whole. The Court emphasized that sales can be structured in various ways, including separate sales for products and containers or as integrated sales. The assessment authority must ascertain the true nature of the transaction based on all relevant facts, and the appeals were allowed, remanding the cases for proper determination by the High Court.