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    <title>1973 (6) TMI 59 - MADRAS HIGH COURT</title>
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    <description>The court upheld the Tribunal&#039;s decision to delete the turnover of gunnies supplied by the assessees to the Food Corporation of India from the taxable turnover. The court found that there was no separate agreement for the sale of gunny bags, and the assessees&#039; actions were part of fulfilling their obligation to provide wheat products in packed condition. As there was no independent term for the sale of goods for a money consideration, the court dismissed the tax case with costs.</description>
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    <pubDate>Tue, 19 Jun 1973 00:00:00 +0530</pubDate>
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      <title>1973 (6) TMI 59 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=150576</link>
      <description>The court upheld the Tribunal&#039;s decision to delete the turnover of gunnies supplied by the assessees to the Food Corporation of India from the taxable turnover. The court found that there was no separate agreement for the sale of gunny bags, and the assessees&#039; actions were part of fulfilling their obligation to provide wheat products in packed condition. As there was no independent term for the sale of goods for a money consideration, the court dismissed the tax case with costs.</description>
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      <pubDate>Tue, 19 Jun 1973 00:00:00 +0530</pubDate>
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