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TMI Blog1995 (7) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Revenue. The respondent-assessee remains unrepresented. The question is, whether the purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act (hereinafter referred to as "the Act"), could be levied on the value of the gunny bags purchased from unregistered dealers and used as container for selling oil-cake outside the State after the said oil-cake along with the containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies cannot be separated from the sale of oil-cake. She further pointed out that in reply to the pre-assessment notice regarding the abovesaid purchase turnover of Rs. 31,196 all that the assessee said was only the following: "There is no separate transaction for gunnies. Packing charges involve the use of the materials. Therefore, there is no scope or basis to segregate gunnies by value and treat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,265. The said oil-cake of the value of Rs. 79,265 was consigned with the gunny bags to outside the State and disposed of there. She also pointed out that in relation to the abovesaid purchase turnover relating to oil-cake, the value of gunny bags used to pack the said oil-cake is a substantial figure, namely, Rs. 31,196. She further pointed out that the oil-cake as such could not be consigned out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not taken the stand that the value of the container, namely, gunny bags, was included in the sale price of oil-cake. It is for the assessee to prove that the value of gunny bags was included in the sale price of oil-cake. If that is not proved by the assessee, necessarily it should be inferred that there was an implied sale of gunny bags also. No doubt in the decision in A. Prakasam Pillai and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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