Panchapakesa Ayyar, J.-This is an appeal against the judgment and decree of the District Judge of Tirunelveli in O.S. No. 1 of 1947 and raises an interesting question of law. The appellant, who was the plaintiff, filed a suit against the Government for a declaration that the sales tax collected from him to the extent of Rs. 1,202-8-6 on the turnover calculated only on the price of the gunny bags containing the salt sold by him (excluding, of course, the price of the salt, which is exempted from sales tax) was illegally collected and ought to be refunded to him as salt could not be sold except after being put into gunny bags and he had merely purchased the gunny bags from dealers for the sake of filling them with salt and had included only the cost price of the gunny bags in the ultimate price charged by him for the salt bags. The learned District Judge held that only salt had been exempted from sales tax and not the gunny bags in which it had been packed and that the gunny bags could not be regarded as inevitably included in the exemption, and that anybody who buys and sells gunny bags, like the appellant, even though along with the salt, would be liable for sales tax as being a “d

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