https://www.taxtmi.com/caselaws?id=158536 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959, may be levied on gunny bags bought from unregistered dealers and used as containers for oil-cake consigned outside the State where the container value is substantial and the assessee does not prove that it formed part of the sale price of the contents. On those facts, the absence of proof of no separate sale of the containers can justify an inference of an implied sale of the gunny bags. The broad view that the sale of gunnies could not be separated from the sale of oil-cake was found unsustainable on the record, and the Revenue's challenge succeeded. en-us Mon, 31 Jul 1995 00:00:00 +0530 Wed, 30 Oct 2013 16:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158536 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959, may be levied on gunny bags bought from unregistered dealers and used as containers for oil-cake consigned outside the State where the container value is substantial and the assessee does not prove that it formed part of the sale price of the contents. On those facts, the absence of proof of no separate sale of the containers can justify an inference of an implied sale of the gunny bags. The broad view that the sale of gunnies could not be separated from the sale of oil-cake was found unsustainable on the record, and the Revenue's challenge succeeded. Case-Laws VAT and Sales Tax Mon, 31 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158536