https://www.taxtmi.com/caselaws?id=161195 The Madras High Court held that the Tribunal erred in law by not recognizing the implied agreement to sell the gunny bags along with wheat products. The Court concluded that the substantial value attributed to each bag indicated an agreement for their sale. Referencing legal precedents, the Court rejected the need for a remand and upheld the assessing authority's order, allowing the revision petitions without imposing costs. en-us Mon, 10 Mar 1997 00:00:00 +0530 Thu, 09 Jan 2014 16:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161195 The Madras High Court held that the Tribunal erred in law by not recognizing the implied agreement to sell the gunny bags along with wheat products. The Court concluded that the substantial value attributed to each bag indicated an agreement for their sale. Referencing legal precedents, the Court rejected the need for a remand and upheld the assessing authority's order, allowing the revision petitions without imposing costs. Case-Laws VAT and Sales Tax Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161195