( 1 ) THE appellant purchased wheat in gunny bags. It used the wheat to make flour, rava etc. It sold the manufactured products packed in the gunny bags in which it had purchased the wheat. The assessing authority sought to include the value of the gunny bags in the assessable value, for the purposes of sales tax, of the wheat products. The appellant challenged such inclusion before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner set aside the order of the assessing authority and remanded the matter to him to ascertain whether there was an implied contract for the sale of the gunny bags and determine the appellants turnover accordingly. Remarkably, it was the appellant that challenged the order of the Appellate Assistant Commissioner before the Tamil Nadu Sales Tax Appellate Tribunal. The Tribunal found that there was no express agreement to sell the bags gunny containing the wheat products. Insofar as the implied agreement in this behalf was concerned, it said that the burden lay upon the assessing authority to prove the same and if, upon being asked, the appellant had declined to produce the relevant material, an adverse inference against it could have