https://www.taxtmi.com/caselaws?id=161684 A notice proposing review of an appellate sales tax order was held invalid because the deduction for sales of wires had been allowed on the settled footing that wire rods and wires were the same commodity for the relevant entry and that tax had already been borne at the purchase stage. The review attempt sought to reopen that allowance by re-characterising the goods and taxing turnover earlier exempted, but the deduction issue had not been decided in appeal and that part of the assessment had not merged in the appellate order. The proposed review also ignored binding Supreme Court authority on wire rods and wires, making it contrary to settled law and liable to be quashed. en-us Fri, 05 Dec 2003 00:00:00 +0530 Tue, 04 Feb 2014 13:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161684 A notice proposing review of an appellate sales tax order was held invalid because the deduction for sales of wires had been allowed on the settled footing that wire rods and wires were the same commodity for the relevant entry and that tax had already been borne at the purchase stage. The review attempt sought to reopen that allowance by re-characterising the goods and taxing turnover earlier exempted, but the deduction issue had not been decided in appeal and that part of the assessment had not merged in the appellate order. The proposed review also ignored binding Supreme Court authority on wire rods and wires, making it contrary to settled law and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161684