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    <title>1997 (10) TMI 381 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=159372</link>
    <description>The court held that gunny bags used for packing sugar are not exempt from tax, even though sugar itself is exempt. The court found that the gunny bags were an integral part of the sale and thus taxable. An error in the assessable turnover for 1974-75 was identified and corrected. The court deemed the Tribunal&#039;s remit order on polythene jerrycans unsustainable, considering the absence of an obligation for purchasers to return the containers. However, the court upheld the Tribunal&#039;s remit order on verifying the genuineness of &quot;E1&quot; forms. Overall, some cases were allowed, some partly dismissed, and costs were not awarded.</description>
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    <pubDate>Fri, 24 Oct 1997 00:00:00 +0530</pubDate>
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      <title>1997 (10) TMI 381 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159372</link>
      <description>The court held that gunny bags used for packing sugar are not exempt from tax, even though sugar itself is exempt. The court found that the gunny bags were an integral part of the sale and thus taxable. An error in the assessable turnover for 1974-75 was identified and corrected. The court deemed the Tribunal&#039;s remit order on polythene jerrycans unsustainable, considering the absence of an obligation for purchasers to return the containers. However, the court upheld the Tribunal&#039;s remit order on verifying the genuineness of &quot;E1&quot; forms. Overall, some cases were allowed, some partly dismissed, and costs were not awarded.</description>
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      <pubDate>Fri, 24 Oct 1997 00:00:00 +0530</pubDate>
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