https://www.taxtmi.com/caselaws?id=156063 Where the Supreme Court has modified the controlling precedent on sales tax liability, the factual basis for applying the charging provision must be re-examined before final assessment. The turnover relating to gunnies could not be finally treated without verifying whether there was an express or implied agreement for their sale, because that factual issue determines whether section 6-C of the Andhra Pradesh General Sales Tax Act, 1957 applies. The matter was therefore remitted to the Tribunal for fresh examination in the light of the Supreme Court decision, with liberty to raise the contention concerning the portion of turnover taxed under the Central Sales Tax Act, 1956. en-us Mon, 26 Mar 1990 00:00:00 +0530 Thu, 12 Sep 2013 17:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156063 Where the Supreme Court has modified the controlling precedent on sales tax liability, the factual basis for applying the charging provision must be re-examined before final assessment. The turnover relating to gunnies could not be finally treated without verifying whether there was an express or implied agreement for their sale, because that factual issue determines whether section 6-C of the Andhra Pradesh General Sales Tax Act, 1957 applies. The matter was therefore remitted to the Tribunal for fresh examination in the light of the Supreme Court decision, with liberty to raise the contention concerning the portion of turnover taxed under the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Mon, 26 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156063