Taxability requires a specific charging entry; deemed manufacturer status alone cannot justify levy on sale of old goods.

Tax could not be levied on the sale of old gunny bags, empty drums, film and rolls because the authorities never identified any existing charging entry under which the goods were taxable. Mere treatment of the assessee as a deemed manufacturer or importer, or the fact that the goods were sold within the State, did not by itself create taxability. The foundational requirement was to locate the specific point of tax under the statute, and that exercise was absent at every stage. Remand was declined, as it would only have given the revenue a fresh to build a new case. The assessee was held not liable to suffer tax on the sales.

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Issues: Whether tax could be levied on the sale of old gunny bags, empty drums, film and rolls when no pre-existing taxing entry was identified by the assessing authority or the appellate authorities.

Analysis: The authorities proceeded on the premise that the assessee was a manufacturer or importer on a deemed basis and that the goods were sold inside the State, but none of them identified the specific taxing entry under which the goods were brought to tax. The mere characterization of the assessee as a manufacturer or importer could not by itself create taxability. Imposition of tax required identification of the point of tax under an existing charging entry, and that essential exercise was missing throughout the assessment and appellate proceedings. Since the authorities failed to examine that foundational issue, remand was declined because it would only afford the revenue a fresh opportunity to build a new case.

Conclusion: The assessee was not liable to suffer tax on the sale of old gunny bags, empty drums, film and rolls.

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