High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lko. v. S/S Kanpur Sugar Works - SALES/TRADE TAX REVISION No. 745 of 1999  RD-AH 7811 (19 December 2005)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, Tribunal has deleted the tax on the gunny bag.
Dealer was carrying on the business of manufacture and sale of sugar. Sugar was sold in a packed condition in gunny bag. Tribunal held that no separate price was charged for gunny bag. There was no express or implied contract for the purchase and sale of gunny bag. Finding of the Tribunal is finding of fact, which is based on the material on record. No question of law is involved in the present revision. This court in similar circumstances in the case of M/S Chhata Sugar Co. Ltd., Mathura Versus Commissioner of Trade Tax reported in 2000 U.P.T.C, 828 held that the gunny bag is not liable to tax.
Respectfully following the aforesaid decision, the order of Tribunal is upheld.
In the result, revision fails and is, accordingly, dismissed.
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