1964 (5) TMI 43

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..... r of assessment by the Assistant Sales Tax Officer, Cannanore, reads: "The accounts of the West Coast Weaving Establishment, dealers in handloom cloth, Chovva, for the year 1959-60 were checked and it was found that they have sold handloom cloth for Rs. 3,51,393-23 to parties outside the State of Kerala during the above year. These are inter-State sales coming under the purview of the Central Sa .....

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..... heir net turnover for 59-60 under Central Sales Tax Act at Rs. 4,174-64 and finally assess them on the above turnover." 2.. The assessee's appeal before the Additional Appellate Assistant Commissioner and second appeal before the Appellate Tribunal did not succeed. He therefore seeks a revision by this Court. 3.. The assessee has declared that it has not charged its consignees for the packing .....

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..... is it warranted by the circumstances of this case. Unless there be a "sale" of the packing materials, directly or indirectly, to the consignees, 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 .....

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