https://www.taxtmi.com/caselaws?id=163184 Tin containers used for sale of vegetable and edible oil were treated as separately taxable on the strength of binding precedent. The validity of section 3AAAA was recognised, so relief based on its supposed invalidity could not stand and tax on coal purchased from an unregistered dealer was to be quantified under that provision. Refining of mustard oil was treated as manufacture because it produced a new product, attracting tax consequences. In remand proceedings, the assessing authority could not reopen issues beyond the limited remand scope, so the matter concerning soyabean oil seeds was sent back for fresh decision. Levy of interest on late payment of admitted tax was left for reconsideration after the substantive issues were resolved. en-us Fri, 16 Mar 2007 00:00:00 +0530 Tue, 25 Mar 2014 12:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163184 Tin containers used for sale of vegetable and edible oil were treated as separately taxable on the strength of binding precedent. The validity of section 3AAAA was recognised, so relief based on its supposed invalidity could not stand and tax on coal purchased from an unregistered dealer was to be quantified under that provision. Refining of mustard oil was treated as manufacture because it produced a new product, attracting tax consequences. In remand proceedings, the assessing authority could not reopen issues beyond the limited remand scope, so the matter concerning soyabean oil seeds was sent back for fresh decision. Levy of interest on late payment of admitted tax was left for reconsideration after the substantive issues were resolved. Case-Laws VAT and Sales Tax Fri, 16 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163184