https://www.taxtmi.com/caselaws?id=159546 The High Court declined to answer the question referred by the Gujarat Sales Tax Tribunal regarding the implied purchase of empty gunny bags in groundnut transactions. The Court emphasized that the determination of an implied contract for the purchase of these bags was a factual matter based on evidence and conduct of the parties, not a legal principle. The Court found that no material was presented to support the claim that the price paid for groundnuts included the cost of gunny bags. Therefore, challenges to the Tribunal's findings were dismissed, highlighting the importance of substantive evidence in establishing implied purchases. en-us Thu, 04 Apr 1991 00:00:00 +0530 Wed, 27 Nov 2013 12:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159546 The High Court declined to answer the question referred by the Gujarat Sales Tax Tribunal regarding the implied purchase of empty gunny bags in groundnut transactions. The Court emphasized that the determination of an implied contract for the purchase of these bags was a factual matter based on evidence and conduct of the parties, not a legal principle. The Court found that no material was presented to support the claim that the price paid for groundnuts included the cost of gunny bags. Therefore, challenges to the Tribunal's findings were dismissed, highlighting the importance of substantive evidence in establishing implied purchases. Case-Laws VAT and Sales Tax Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159546