Supreme Court of India
Jamana Flour & Oil Mill (p) Ltd. v. State of Bihar
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What the Court ordered
We hold that the learned lower courts were justified in levying tax at a different rate on the turnover on account of sale of gunny bags in which the wheat products were sold." It further found:-. "The learned Deputy Commissioner has given a direction for determination of the turnover on account of sale of gunny bags.
Judgment, page 4
From the headnote
Bihar Sales Tax Act, 1959 and Roller Mills Wheat Products (Price Control) Order, ·1964--Wheat products sold in gunny-bags-Whether gunny bags a different commodity and sale thereof assessable to higher -1 rate of tax-Whether there was contract to sell packing material along with the product-Question of fact depending on circumstances of each c case. -\ For the year 1964-65, the assessee, a registered dealer, under the Bihar Sales Tax Act, 1959 returned a gross turnover of Rs.53,39,981 which was accepted by the Assessing Officer. He determined the taxable turnover at Rs.52, 79,962 representing
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