TMI Blog1977 (6) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... ply to appeal case No. 68/V/77 and 69/V/77 in which the facts are the same as in the present case under decision. 2. The appellants are a firm dealing in the sale of fertilizers. The grounds of appeal are that the learned Deputy Commissioner of Sales-tax wrongly inferred that there was an implied sale of containers in which fertilizers had been packed because it has not been established that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that there must be a clear finding of the existence of an express or implied contract of sale and that such finding should not be based on fiction or surmises; that in order to constitute a sale there must be an agreement between the parties for the purpose of transferring title to goods supported by money consideration and that such property should actually pass in the goods. The learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be an agreement and not what it actually was. Such a conclusion must necessarily be termed as one based upon a surmise and not upon actual fact. 4. The learned counsel for the appellant argued that even it were assumed that there was a contract, the assessing authority as also the learned Deputy Commissioner should have determined whether containers in which fertilizers are packed have any resal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The learned counsel for the state cited para 4 of the assessment order dated 29th April, 1975 of the sales-tax officer and stated that prior to 1st Aug., 1972 fertilizers as also their containers were exempt from tax vide an order passed by the State Government in a notification issued on 27th March, 1961. But from 1st Aug., 1972 a tax of 3per cent on the sale value of fertilizers was levied and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count. The learned Deputy Commissioner also had no sufficient reasons for upholding the assessment made by the assessing authority. In the result, this appeal is allowed and the order in the first appeal is set aside and the case is remanded to the assessing authority for providing relief to the appellant by not taxing him on account of the value of the gunny bags. - - TaxTMI - TMITax - CST, V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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