https://www.taxtmi.com/caselaws?id=157659 The High Court set aside the Tribunal's decision and remanded the case to the assessing authority for fresh disposal in line with the Supreme Court's observations. The Court emphasized the assessing authority's duty to determine whether a sale or service was intended in each case, directing a factual investigation in accordance with the law and Supreme Court directives. The Court also allowed the respondent to raise constitutional points during the fresh assessment proceedings without costs, following the 46th Amendment to the Indian Constitution. en-us Mon, 22 Apr 1991 00:00:00 +0530 Wed, 09 Oct 2013 12:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157659 The High Court set aside the Tribunal's decision and remanded the case to the assessing authority for fresh disposal in line with the Supreme Court's observations. The Court emphasized the assessing authority's duty to determine whether a sale or service was intended in each case, directing a factual investigation in accordance with the law and Supreme Court directives. The Court also allowed the respondent to raise constitutional points during the fresh assessment proceedings without costs, following the 46th Amendment to the Indian Constitution. Case-Laws VAT and Sales Tax Mon, 22 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157659