https://www.taxtmi.com/caselaws?id=152301 Contractual terms controlled the tax treatment of gunny bags used in the milling arrangement, because the agreement separately accounted for the cost of gunnies, sales tax on gunnies, and milling charges in computing profit; on that basis, the turnover relating to gunny bags was treated as liable to sales tax. Bran generated during the milling process was also treated as part of the assessee's taxable turnover, as it arose in the assessee's operations and was not shown to have been delivered back to the principal. The Tribunal's view on both items was upheld, and the tax revision cases were dismissed. en-us Thu, 23 Feb 1978 00:00:00 +0530 Fri, 28 Jun 2013 18:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152301 Contractual terms controlled the tax treatment of gunny bags used in the milling arrangement, because the agreement separately accounted for the cost of gunnies, sales tax on gunnies, and milling charges in computing profit; on that basis, the turnover relating to gunny bags was treated as liable to sales tax. Bran generated during the milling process was also treated as part of the assessee's taxable turnover, as it arose in the assessee's operations and was not shown to have been delivered back to the principal. The Tribunal's view on both items was upheld, and the tax revision cases were dismissed. Case-Laws VAT and Sales Tax Thu, 23 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152301