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    <title>1995 (7) TMI 413 - MADRAS HIGH COURT</title>
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    <description>Revision under section 38 of the Tamil Nadu General Sales Tax Act was not maintainable to disturb the Tribunal&#039;s concurrent factual finding that gunnies and tins were sold as such and formed taxable turnover. The assessee&#039;s claim that they were only packing materials for bakery products was rejected because the plea was not proved on the record. As no error of law was shown in the Tribunal&#039;s order, the High Court declined interference and upheld the taxability of the sales of empty gunnies and tins.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159429</link>
      <description>Revision under section 38 of the Tamil Nadu General Sales Tax Act was not maintainable to disturb the Tribunal&#039;s concurrent factual finding that gunnies and tins were sold as such and formed taxable turnover. The assessee&#039;s claim that they were only packing materials for bakery products was rejected because the plea was not proved on the record. As no error of law was shown in the Tribunal&#039;s order, the High Court declined interference and upheld the taxability of the sales of empty gunnies and tins.</description>
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