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1964 (5) TMI 43 - KERALA HIGH COURTExtract: .......s, tax cannot be attracted. The definition of turnover in the Act makes clear that only the sale price of goods sold would attract sales tax. There having been no sale of the packing materials the assessment concerned has no sanction of law and has to be discharged. We do so, and allow this petition with costs, rupees one hundred. Petition allowed.
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