Cement bags are taxable separately as it is established that sale of cement and bags are separate tr

CST & VAT: Andhra Pradesh VAT - Where assessee was engaged in business of manufacture and sale of cement and it had established that sale of cement and HDPE bags in which cement was packed was distinct and separate sale and there was a contract for such separate sale of cement and bags, sale of HDPE bags should be subjected to tax at rate applicable to it