https://www.taxtmi.com/caselaws?id=151332 A subordinate taxing authority must comply strictly with the directions in a binding remand order; a fresh assessment made on a basis inconsistent with those directions is illegal and unsustainable. Where an assessee carries on both milling and resale activities, groundnut purchase turnover cannot be taxed as a single undivided whole merely because the assessee is also a miller. The accounts and surrounding circumstances must be examined to segregate the turnover attributable to milling from the portion relating to separate trading activity, and tax can be levied only on the proper taxable segment. en-us Thu, 23 Sep 1976 00:00:00 +0530 Tue, 04 Jun 2013 16:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151332 A subordinate taxing authority must comply strictly with the directions in a binding remand order; a fresh assessment made on a basis inconsistent with those directions is illegal and unsustainable. Where an assessee carries on both milling and resale activities, groundnut purchase turnover cannot be taxed as a single undivided whole merely because the assessee is also a miller. The accounts and surrounding circumstances must be examined to segregate the turnover attributable to milling from the portion relating to separate trading activity, and tax can be levied only on the proper taxable segment. Case-Laws VAT and Sales Tax Thu, 23 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151332