1991 (4) TMI 427

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..... rt for its decision. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that no implied purchase of empty gunny bags took place in the transactions of purchase of groundnuts effected by the applicant-mills and that, consequently, the value of the empty gunny bags subsequently sold by the applicants-mills was not admissible for deduction from the turno .....

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..... t sense a question of law does arise as per the judgment of the Tribunal. No such material appears to have been produced before the Assistant Commissioner. Before the Tribunal also such material does not appear to have been produced in the sense that it was tendered as additional evidence after obtaining an order of the Tribunal in that behalf. Neither before the Assistant Commissioner, nor before .....

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..... wrongly assumed that when two dealers in the very nature of things enter into agreement for purchase and sale of groundnuts, there would not have been any stipulation either express or implied about the purchase of empty bags or payment of their price. So far as the certificate of Mahuva Chambers of Commerce is concerned, the same was not produced before the Assistant Commissioner and it was soug .....

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