1971 (2) TMI 95

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....r section 23(1) of the Mysore Sales Tax Act, 1957, hereinafter called the Act, preferred by the assessee and it relates to the assessment year 1964-65. The petitioner was assessed for the year ending 30th June, 1965, on a taxable turnover of Rs. 84,728.58 by assessment order dated 11th October, 1965. The said taxable turnover included a turnover of Rs. 43,700 representing the sale of "jute hand-ba....

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..... 43,700 at two per cent. The matter was taken ultimately to the Sales Tax Appellate Tribunal by the assessee. The Tribunal has agreed with the view taken by the assessing authority. It has come to the conclusion that the goods in question, namely, hand-bags made of jute cloth are not "gunny bags" as understood in trade and commerce. The sole question for determination in this revision petition....

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...., not only big gunny bags are used, but small gunny bags are used, say for packing cement or fertilisers. Even those small gunny bags would come within the the meaning of the term "gunny bags" found in the second proviso to section 5(1) of the Act. But in the instant case the articles in question are really hand-bags and they are provided with a handle though the bag is made of jute cloth. Such ha....