1978 (8) TMI 209

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....Whether, on the facts and in the circumstances of the case, the supply of bardana to ex-U.P. principals would not amount to inter-State sales?" The assessee was acting as a purchasing agent for ex-U.P. principals for purchase and supply of foodgrains. After making purchases of foodgrains, it purchased gunny bags, as and when required for packing the foodgrains, from M/s. Agrawal Trading Co. The....

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.... the assessee for purposes of the Central Sales Tax Act. Before a particular amount can be included in the turnover of an assessee for the purposes of the Central Sales Tax Act, it must be the sale price received by the dealer in respect of the sales of goods [see section 2(j) of the Act]. As the purchases have been made by the assessee of gunny bags acting as an agent of the ex-U.P. principals....