1995 (7) TMI 413

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..... ral Sales Tax Act, 1959. The assessee is a dealer in bakery products. For the year 1981-82, the assessing officer rejected the accounts of the assessee on the ground that the sales of empty gunnies and tins were not found entered in the accounts and determined the total taxable turnover at Rs. 4,09,752. It is the contention of the assessee that the said gunnies and tins have been used in packing t .....

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..... that the said gunnies and tins were only used as packing materials for packing the bakery products which were sold by the assessee, has not been proved. 3.. As already pointed out, there is factual finding by the Tribunal as well as the other authorities below that those gunnies and tins were only sold as such by the assessee during the assessment year in question. As against this actual finding .....

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..... at if such an exclusion under rule 6(c)(ii) is granted, the assessee would not have reached the limit of total turnover of Rs. 2,00,000 provided under the notification dated September 11, 1981 under section 17 of the Act and the assessee would not be assessable to tax. But there is no necessity to go into this argument of the learned counsel for the assessee in view of what we have already mention .....

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