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SUPREME COURT OF INDIA

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PETITIONER:

JAMANA FLOUR & OIL MILL (P) LTD.

Vs.

RESPONDENT:

STATE OF BIHAR

DATE OF JUDGMENT16/04/1987

BENCH:

MISRA RANGNATH

BENCH:

MISRA RANGNATH

PATHAK, R.S. (CJ)

CITATION:

1987 AIR 1207 1987 SCR (2)1047

1987 SCC (3) 404 JT 1987 (2) 155

1987 SCALE (1)835

CITATOR INFO :

APL 1989 SC 315 (10)

F 1989 SC1696 (8)

ACT:

Bihar Sales Tax Act, 1959 and Roller Mills Wheat Products

(Price Control) Order, 1964--Wheat products sold in gunny-

bags--Whether gunny bags a different commodity and sale

thereof assessable to higher rate of tax--Whether there was

contract to sell packing material along with the

product--Question of fact depending on circumstances of each

case.

HEADNOTE:

For the year 1964-65, the assessee, a registered dealer,

under the Bihar Sales Tax Act, 1959 returned a gross turn-

over of Rs.53,39,981 which was accepted by the Assessing

Officer. He determined the taxable turnover at Rs.52,79,962

representing the sale of wheat products taxable at 2%. He

found that the dealer has sold gunny bags in which wheat

products had been pac