https://www.taxtmi.com/caselaws?id=157030 Purchase tax on old gold ornaments depended on whether the assessee had carried out manufacturing or processing within Rajasthan before sending the goods for further refining; because the Tribunal had not recorded a clear finding on the nature and legal effect of that process, the purchase-tax liability required fresh adjudication and was remanded. Interest on escaped tax under the relevant interest provision could not be levied for assessment years preceding the later amendment that extended the provision to such assessments, so the deletion of interest was upheld. en-us Tue, 03 Mar 1992 00:00:00 +0530 Fri, 27 Sep 2013 17:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157030 Purchase tax on old gold ornaments depended on whether the assessee had carried out manufacturing or processing within Rajasthan before sending the goods for further refining; because the Tribunal had not recorded a clear finding on the nature and legal effect of that process, the purchase-tax liability required fresh adjudication and was remanded. Interest on escaped tax under the relevant interest provision could not be levied for assessment years preceding the later amendment that extended the provision to such assessments, so the deletion of interest was upheld. Case-Laws VAT and Sales Tax Tue, 03 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157030