https://www.taxtmi.com/caselaws?id=162129 Section 20(2-A) of the Andhra Pradesh General Sales Tax Act does not introduce res judicata into tax proceedings, so an assessment or Tribunal view is final only for the relevant assessment year and does not bind authorities in later years. Surcharge under section 6-B was treated as part of the tax burden under the State law and, following the earlier Division Bench view, was included in the rate relevant for section 8(2)(b) of the Central Sales Tax Act. The contrasting Supreme Court authority was distinguished on its statutory context. en-us Fri, 27 Aug 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162129 Section 20(2-A) of the Andhra Pradesh General Sales Tax Act does not introduce res judicata into tax proceedings, so an assessment or Tribunal view is final only for the relevant assessment year and does not bind authorities in later years. Surcharge under section 6-B was treated as part of the tax burden under the State law and, following the earlier Division Bench view, was included in the rate relevant for section 8(2)(b) of the Central Sales Tax Act. The contrasting Supreme Court authority was distinguished on its statutory context. Case-Laws VAT and Sales Tax Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162129