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Bombay High Court Heard Arguments on Reference Regarding Resale Claim for HDPE Bags Under Bombay Sales Tax Act, 1959, Section 15A. Sale of Packing Material May Be Separate or Integrated; Assessing Authority Must Ascertain True Nature of Transaction Based on Facts.

The High Court of Judicature at Bombay dealt with three sales tax references concerning the resale claim of packing material (HDPE bags) used in the s...