https://www.taxtmi.com/caselaws?id=127268 Gunny bags supplied for a charge with rice were treated as goods under the Assam Sales Tax Act, 1947, and the turnover from their supply was taxable because the bags were movable property sold by a dealer; absence of profit on the bags did not affect taxability. By contrast, khudi, being broken rice, fell within the exemption for rice in Schedule III and remained exempt because it was not sold in sealed containers. Bhushi, treated as rice bran, was also held to fall within the exemption for cereals under Schedule III and was not assessable. en-us Fri, 01 Aug 1952 00:00:00 +0530 Wed, 06 Mar 2013 13:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127268 Gunny bags supplied for a charge with rice were treated as goods under the Assam Sales Tax Act, 1947, and the turnover from their supply was taxable because the bags were movable property sold by a dealer; absence of profit on the bags did not affect taxability. By contrast, khudi, being broken rice, fell within the exemption for rice in Schedule III and remained exempt because it was not sold in sealed containers. Bhushi, treated as rice bran, was also held to fall within the exemption for cereals under Schedule III and was not assessable. Case-Laws VAT and Sales Tax Fri, 01 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127268