1978 (2) TMI 197

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..... ions are by the same assessee in respect of different assessment years. The question raised is the assessability to sales tax of the turnover in respect of gunny bags in which paddy was sold to the assessee and in respect of the bran generated in the process of milling the paddy delivered by the assessee to the millers. Liability was sought to be linked up with the legal position as to whether the .....

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..... show that the turnover in respect of value of the gunny bags was also liable to sales tax. We think the Tribunal was correct and there is no ground to interfere with the reasoning or conclusion. 2.. As far as the turnover in respect of bran is concerned, the Tribunal noticed that there was no case for the assessee that the bran obtained in the process of milling was delivered back to the princip .....

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