https://www.taxtmi.com/caselaws?id=381237 Purchase tax on gunny bags used as packing material for sugar required fresh factual determination because the record did not establish whether the bags were sold as a separate commodity or formed part of a composite sale; that issue was remitted for reconsideration under the relevant legal principles. On sugarcane, the amended statutory regime for the relevant period governed the rate of tax, and the assessee failed to show entitlement to the concessional rate claimed for 25.01.2000 to 31.03.2000. The higher purchase tax rate was therefore upheld for that period. en-us Mon, 11 Feb 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381237 Purchase tax on gunny bags used as packing material for sugar required fresh factual determination because the record did not establish whether the bags were sold as a separate commodity or formed part of a composite sale; that issue was remitted for reconsideration under the relevant legal principles. On sugarcane, the amended statutory regime for the relevant period governed the rate of tax, and the assessee failed to show entitlement to the concessional rate claimed for 25.01.2000 to 31.03.2000. The higher purchase tax rate was therefore upheld for that period. Case-Laws VAT / Sales Tax Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381237