https://www.taxtmi.com/caselaws?id=156162 A revisional recomputation of mica turnover under the Andhra Pradesh General Sales Tax Act was examined on the basis that mica was taxable at the point of purchase by the last dealer in the State. That taxing principle was accepted as correct, but the revised method would have brought opening stock, closing stock and inter-State or foreign sales into the computation again, after the same turnover had already suffered tax in the earlier year. Because the department had followed a consistent practice and later assessments had become final, the change could not be enforced so as to create double taxation in the facts of the case. en-us Tue, 24 Jan 1989 00:00:00 +0530 Sat, 14 Sep 2013 13:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156162 A revisional recomputation of mica turnover under the Andhra Pradesh General Sales Tax Act was examined on the basis that mica was taxable at the point of purchase by the last dealer in the State. That taxing principle was accepted as correct, but the revised method would have brought opening stock, closing stock and inter-State or foreign sales into the computation again, after the same turnover had already suffered tax in the earlier year. Because the department had followed a consistent practice and later assessments had become final, the change could not be enforced so as to create double taxation in the facts of the case. Case-Laws VAT and Sales Tax Tue, 24 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156162