https://www.taxtmi.com/caselaws?id=383647 Tax could not be levied on the sale of old gunny bags, empty drums, film and rolls because the authorities never identified any existing charging entry under which the goods were taxable. Mere treatment of the assessee as a deemed manufacturer or importer, or the fact that the goods were sold within the State, did not by itself create taxability. The foundational requirement was to locate the specific point of tax under the statute, and that exercise was absent at every stage. Remand was declined, as it would only have given the revenue a fresh to build a new case. The assessee was held not liable to suffer tax on the sales. en-us Fri, 26 Jul 2019 00:00:00 +0530 Mon, 29 Jul 2019 07:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383647 Tax could not be levied on the sale of old gunny bags, empty drums, film and rolls because the authorities never identified any existing charging entry under which the goods were taxable. Mere treatment of the assessee as a deemed manufacturer or importer, or the fact that the goods were sold within the State, did not by itself create taxability. The foundational requirement was to locate the specific point of tax under the statute, and that exercise was absent at every stage. Remand was declined, as it would only have given the revenue a fresh to build a new case. The assessee was held not liable to suffer tax on the sales. Case-Laws VAT and Sales Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383647