https://www.taxtmi.com/caselaws?id=148636 Tax on gunny bags used to pack exempt sugar could not be sustained without proof of an express or implied contract of sale and actual transfer of property for consideration. In the absence of material showing that the bags were separately bargained for or that their value was included in the sugar price, the assessment rested on assumption rather than evidence and was arbitrary. The availability of appeal, revision, and reference did not bar writ relief where the levy was alleged to be without jurisdiction and the alternative remedy was inefficacious. The assessment and appellate orders were quashed in certiorari. en-us Thu, 05 Sep 1968 00:00:00 +0530 Wed, 01 May 2013 14:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148636 Tax on gunny bags used to pack exempt sugar could not be sustained without proof of an express or implied contract of sale and actual transfer of property for consideration. In the absence of material showing that the bags were separately bargained for or that their value was included in the sugar price, the assessment rested on assumption rather than evidence and was arbitrary. The availability of appeal, revision, and reference did not bar writ relief where the levy was alleged to be without jurisdiction and the alternative remedy was inefficacious. The assessment and appellate orders were quashed in certiorari. Case-Laws VAT and Sales Tax Thu, 05 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148636