1964 (5) TMI 43

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....lue of packing materials used in consigning handloom fabrics in the course of inter-State trade. The order of assessment by the Assistant Sales Tax Officer, Cannanore, reads: "The accounts of the West Coast Weaving Establishment, dealers in handloom cloth, Chovva, for the year 1959-60 were checked and it was found that they have sold handloom cloth for Rs. 3,51,393-23 to parties outside the Sta....

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.... is inclusive of the value of containers also. I therefore overrule the objections and finally determine their net turnover for 59-60 under Central Sales Tax Act at Rs. 4,174-64 and finally assess them on the above turnover." 2.. The assessee's appeal before the Additional Appellate Assistant Commissioner and second appeal before the Appellate Tribunal did not succeed. He therefore seeks a revi....