https://www.taxtmi.com/caselaws?id=158449 Exemption for sales of salt under the State sales tax notification was confined to the commodity itself and did not extend to gunny bags used as packing, because the bags retained their separate commercial identity and their value remained part of taxable turnover. Section 8(2-A) of the Central Sales Tax Act, 1956 could not be invoked for the gunny bags, since the State notification did not exempt that turnover and the statutory condition of corresponding State-level exemption was not met. The assessments including the value attributable to the gunny bags were restored, and the contrary view of the Tribunal was set aside. en-us Tue, 15 Sep 1992 00:00:00 +0530 Tue, 29 Oct 2013 12:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158449 Exemption for sales of salt under the State sales tax notification was confined to the commodity itself and did not extend to gunny bags used as packing, because the bags retained their separate commercial identity and their value remained part of taxable turnover. Section 8(2-A) of the Central Sales Tax Act, 1956 could not be invoked for the gunny bags, since the State notification did not exempt that turnover and the statutory condition of corresponding State-level exemption was not met. The assessments including the value attributable to the gunny bags were restored, and the contrary view of the Tribunal was set aside. Case-Laws VAT and Sales Tax Tue, 15 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158449