Concurrent factual finding on sale of packing materials upheld, with no error of law shown in revision.

Revision under section 38 of the Tamil Nadu General Sales Tax Act was not maintainable to disturb the Tribunal's concurrent factual finding that gunnies and tins were sold as such and formed taxable turnover. The assessee's claim that they were only packing materials for bakery products was rejected because the plea was not proved on the record. As no error of law was shown in the Tribunal's order, the High Court declined interference and upheld the taxability of the sales of empty gunnies and tins.

---

---

Issues: Whether the Tribunal's finding that the gunnies and tins were sold as such and were taxable turnover could be interfered with in revision under section 38 of the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The assessee's plea was that the gunnies and tins were only packing materials used for selling bakery products, but the authorities below, including the Tribunal, recorded a factual finding that this plea had not been proved and that the gunnies and tins were sold as such during the assessment year. In revision, interference was not warranted because the challenge did not establish any error of law in the Tribunal's order, and the Court would not disturb a concurrent factual finding on this record.

Conclusion: The finding of taxability of the sales of empty gunnies and tins was not open to interference in revision, and the assessee's challenge failed.

---