1978 (8) TMI 209

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..... would not amount to inter-State sales?" The assessee was acting as a purchasing agent for ex-U.P. principals for purchase and supply of foodgrains. After making purchases of foodgrains, it purchased gunny bags, as and when required for packing the foodgrains, from M/s. Agrawal Trading Co. Thereafter the packed foodgrains were sent to the ex-U.P. principals. The price for which bardana had been .....

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..... the turnover of an assessee for the purposes of the Central Sales Tax Act, it must be the sale price received by the dealer in respect of the sales of goods [see section 2(j) of the Act]. As the purchases have been made by the assessee of gunny bags acting as an agent of the ex-U.P. principals, the sale of bardana was by the supplier to the ex-U.P. principals, for which the supplier received the .....

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