1975 (12) TMI 94

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....ereinafter called the Act) is regarding assessment of tax on bardana in which sugar was supplied. 2. Appellant is a wholesale dealer in rice, food gain sugar etc., and was assessed to sales tax under the Act for the Diwali year 1970-71. He imported sugar, which was a controlled commodity, and sold it in whole-sale trade according to instructions of Government. The price of sugar sold by the dea....

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....ana. There was also no contract for sale of sugar bardana and, therefore, the finding of the Assessing Authority that appellant had sold bardana along with sugar was wrong. The Appellate Authority rejected this contention, observing that the fact that the sale price of sugar container has not been shown separately either in the purchase bill or the sale bill is not conclusive of the fact that appe....

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....and price for the same was not included in sales price fixed by the collector. Appellant had also not paid any price for bardana while purchasing sugar. Thus there was not sale of bardana, express or implied. The various orders regarding fixation of sale price of sugar are on record. The order reads as follows:- In exercise of the powers vide Government of India order No. G.S.R./919 dt. 10th....

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....to be given to the retail sellers". 4. Thus this order clearly specifies that the price fixed is for sugar. The price of the bag has not been taken into consideration in fixing the price charged to the retail sellers and it is mentioned that bage are to b given to the retail sellers. The order further says that sugar will be sold in wholesale as per instructions to the dealer from time to time.....