https://www.taxtmi.com/caselaws?id=152560 Supply of bardana to ex-U.P. principals was not treated as an inter-State sale because the assessee purchased foodgrains as agent for the principals and procured gunny bags only for packing before dispatch. Under the Central Sales Tax Act, only the price received by the dealer in respect of a sale of goods can enter taxable turnover. As the gunny bags were purchased in the assessee's capacity as agent and the price was effectively attributable to the principals, there was no sale of gunny bags by the assessee. The value of the gunny bags was therefore not includible in the assessee's turnover. en-us Thu, 31 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 15:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152560 Supply of bardana to ex-U.P. principals was not treated as an inter-State sale because the assessee purchased foodgrains as agent for the principals and procured gunny bags only for packing before dispatch. Under the Central Sales Tax Act, only the price received by the dealer in respect of a sale of goods can enter taxable turnover. As the gunny bags were purchased in the assessee's capacity as agent and the price was effectively attributable to the principals, there was no sale of gunny bags by the assessee. The value of the gunny bags was therefore not includible in the assessee's turnover. Case-Laws VAT and Sales Tax Thu, 31 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152560