https://www.taxtmi.com/caselaws?id=65866 The court overturned the Deputy Commissioner of Sales-tax's order, ruling that there was no implied sale of containers in the case of fertilizers. It was held that there was no clear evidence of an express or implied contract for the sale of gunny bags, and the assessment was based on surmises rather than facts. The judgment emphasized the necessity of a genuine agreement for the transfer of title to goods, supported by monetary consideration, which was lacking in this case. The assessing authority was found to have wrongly imposed taxation on the appellant, and the appeal was allowed, setting aside the initial order and remanding the case for relief to the appellant by excluding taxation on the value of the containers. en-us Wed, 22 Jun 1977 00:00:00 +0530 Sat, 02 Jan 2016 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65866 The court overturned the Deputy Commissioner of Sales-tax's order, ruling that there was no implied sale of containers in the case of fertilizers. It was held that there was no clear evidence of an express or implied contract for the sale of gunny bags, and the assessment was based on surmises rather than facts. The judgment emphasized the necessity of a genuine agreement for the transfer of title to goods, supported by monetary consideration, which was lacking in this case. The assessing authority was found to have wrongly imposed taxation on the appellant, and the appeal was allowed, setting aside the initial order and remanding the case for relief to the appellant by excluding taxation on the value of the containers. Case-Laws VAT and Sales Tax Wed, 22 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65866