https://www.taxtmi.com/caselaws?id=158817 The later deeming amendment inserting Explanation (1) to Section 2(n) of the Tamil Nadu General Sales Tax Act did not apply to assessment year 1979-80 because it came into force only on 29 May 1984. On the turnover of wattle extract, the Tribunal could not delete the assessment without first finding the essential facts: whether the goods were imported under the association's or the assessee's licence, and whether the payments were service charges or the value of goods. Because the nature of the transaction and possible sale or purchase was not properly ascertained, the turnover issue required fresh factual reconsideration. en-us Wed, 01 Mar 1995 00:00:00 +0530 Thu, 07 Nov 2013 16:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158817 The later deeming amendment inserting Explanation (1) to Section 2(n) of the Tamil Nadu General Sales Tax Act did not apply to assessment year 1979-80 because it came into force only on 29 May 1984. On the turnover of wattle extract, the Tribunal could not delete the assessment without first finding the essential facts: whether the goods were imported under the association's or the assessee's licence, and whether the payments were service charges or the value of goods. Because the nature of the transaction and possible sale or purchase was not properly ascertained, the turnover issue required fresh factual reconsideration. Case-Laws VAT and Sales Tax Wed, 01 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158817