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1987 (4) TMI 441 - SC - VAT and Sales TaxWhether the direction of the Tribunal to ascertain the price of the containers (gunny bags) of wheat products sold for an all-inclusive price under the provisions of the Roller Mills Wheat Products (Price Control) Order, 1964, for taxing the same at a higher rate of 4½ per cent is legally valid? Held that:- Appeal dismissed. No scope to dispute the assessability of sales tax on the turnover of gunny bags. The scheme clearly suggests that the price of gunny bags is inclusive and where cloth bag is used, a higher price over and above what has been provided for ordinary containers is permitted.
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