https://www.taxtmi.com/caselaws?id=127113 Exemption from sales tax was held to be strictly confined to the expressly exempted article, so exemption for salt did not extend by implication to gunny bags used for packing it. The gunny bags were separately bought and sold, and no specific exemption covered them, so turnover in those bags remained taxable and the refund claim failed. The assessee was also treated as a dealer in gunny bags because it carried on business in those goods within the meaning of the sales tax law; absence of profit on the bags did not affect liability, and the agency plea failed for want of evidence. en-us Thu, 13 Jul 1950 00:00:00 +0530 Tue, 26 Feb 2013 15:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127113 Exemption from sales tax was held to be strictly confined to the expressly exempted article, so exemption for salt did not extend by implication to gunny bags used for packing it. The gunny bags were separately bought and sold, and no specific exemption covered them, so turnover in those bags remained taxable and the refund claim failed. The assessee was also treated as a dealer in gunny bags because it carried on business in those goods within the meaning of the sales tax law; absence of profit on the bags did not affect liability, and the agency plea failed for want of evidence. Case-Laws VAT and Sales Tax Thu, 13 Jul 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127113