https://www.taxtmi.com/caselaws?id=159279 The High Court upheld the Tribunal's decision to dismiss the revision petition in a case concerning the tax liability of gunny bags sold with cotton seeds. The Court agreed with the Tribunal's finding that there was no implied agreement for the sale of packing material, as the Revenue failed to prove such an agreement. Emphasizing the Tribunal's role as the final authority on factual matters, the Court concluded that the decision was based on factual considerations and not perverse. The specific case outcome did not establish a general principle on the taxability of packing material, with no costs awarded in the matter. en-us Wed, 06 Aug 1997 00:00:00 +0530 Tue, 19 Nov 2013 16:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159279 The High Court upheld the Tribunal's decision to dismiss the revision petition in a case concerning the tax liability of gunny bags sold with cotton seeds. The Court agreed with the Tribunal's finding that there was no implied agreement for the sale of packing material, as the Revenue failed to prove such an agreement. Emphasizing the Tribunal's role as the final authority on factual matters, the Court concluded that the decision was based on factual considerations and not perverse. The specific case outcome did not establish a general principle on the taxability of packing material, with no costs awarded in the matter. Case-Laws VAT and Sales Tax Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159279