TaxTMI 
TaxTMI 
1973 (8) TMI 133
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....s a revision petition filed by the assessee against the order of the Mysore Sales Tax Appellate Tribunal, Bangalore, in S.T.A. No. 246 of 1970. 2.. The point in dispute and the question raised is as to whether sales tax was liable to be charged in respect of the value of gunny bags in which the cement was sold by the assessee. The assessee is a retail seller in cement and he is a second dealer.....
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....bunal states that the value of the packing materials was Rs. 25. But it is seen from the particulars given in regard to the retail price that the sum of Rs. 25 represented the value of packing material as well as other service charges. This was the only material on which the Tribunal came to a conclusion that there was an implied contract of sale of gunny bags. 3.. Sri K. Srinivasan, learned co....
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....udent businessman. This court was of the opinion that by itself did not constitute sufficient material to infer an implied contract of sale of the gunny bags. The learned counsel also brought to our notice the decision of the Supreme Court in State of Tamil Nadu v. Cement Distributors P. Ltd.[1973] 31 S.T.C. 309 (S.C.). and the decision in Commissioner of Taxes v. Prabhat Marketing Co. Ltd.[1967] ....
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....9 S.T.C. 84 (S.C.)., their Lordships pointed out that having regard to the circumstances, the question to be considered was whether there was any intention to sell or buy the packing materials or whether the subject-matter of the contract of sale was only the goods and that the packing materials did not form part of the bargain at all, but were used as a convenient and cheap vehicle of transport. ....