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    <title>1975 (8) TMI 106 - KERALA HIGH COURT</title>
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    <description>The court set aside the assessment order regarding the gunny bags, ruling no implied sale agreement due to the bags&#039; insignificance compared to the foodgrains&#039; value. The petitioner prevailed, with costs awarded.</description>
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    <pubDate>Thu, 28 Aug 1975 00:00:00 +0530</pubDate>
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      <title>1975 (8) TMI 106 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=150768</link>
      <description>The court set aside the assessment order regarding the gunny bags, ruling no implied sale agreement due to the bags&#039; insignificance compared to the foodgrains&#039; value. The petitioner prevailed, with costs awarded.</description>
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      <pubDate>Thu, 28 Aug 1975 00:00:00 +0530</pubDate>
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