https://www.taxtmi.com/caselaws?id=152333 The Allahabad HC held that the turnover of gunny bags was taxable under the Central Sales Tax Act for the relevant assessment years. The court found that the sale of gunny bags was integral to the purchase of commodities for ex-U.P. principals and completed within U.P., making it subject to Central sales tax. The court emphasized the transfer of property requirement for a transaction to qualify as a sale, concluding that the movement of gunny bags outside U.P. was incidental to the sale. The department was favored, and costs of Rs. 200 were awarded. en-us Wed, 07 Mar 1979 00:00:00 +0530 Sat, 29 Jun 2013 16:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152333 The Allahabad HC held that the turnover of gunny bags was taxable under the Central Sales Tax Act for the relevant assessment years. The court found that the sale of gunny bags was integral to the purchase of commodities for ex-U.P. principals and completed within U.P., making it subject to Central sales tax. The court emphasized the transfer of property requirement for a transaction to qualify as a sale, concluding that the movement of gunny bags outside U.P. was incidental to the sale. The department was favored, and costs of Rs. 200 were awarded. Case-Laws VAT and Sales Tax Wed, 07 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152333