https://www.taxtmi.com/caselaws?id=162818 The court held that there was no implied sale of the gunny bags used for packing exempted goods by the petitioner. The packaging material was of the cheapest variety, and the goods were sold based on net weight without considering the weight of the containers. The court emphasized that the petitioner could have adjusted the expenses of the containers against profits, indicating no implied sale. As a result, the writ petition was allowed, and the assessment orders for the relevant periods, along with the revisional order, were set aside. en-us Thu, 01 Sep 2005 00:00:00 +0530 Fri, 14 Mar 2014 17:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162818 The court held that there was no implied sale of the gunny bags used for packing exempted goods by the petitioner. The packaging material was of the cheapest variety, and the goods were sold based on net weight without considering the weight of the containers. The court emphasized that the petitioner could have adjusted the expenses of the containers against profits, indicating no implied sale. As a result, the writ petition was allowed, and the assessment orders for the relevant periods, along with the revisional order, were set aside. Case-Laws VAT and Sales Tax Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162818