https://www.taxtmi.com/caselaws?id=163527 A reassessment order invoking clause (iv) of the Explanation to section 2(1)(s) of the Andhra Pradesh General Sales Tax Act was unsustainable because the assessing authority failed to follow the Tribunal's remand directions. The Tribunal had required a fresh inquiry into whether the alleged related person shared mutuality of interest with the dealer, applying the Supreme Court's ruling in Atic Industries, and not merely whether sales were predominantly to that concern. A subordinate authority was bound by the limits of the remand and could not disregard the governing legal test. The reassessment order was set aside and the matter remanded for fresh orders in accordance with law. en-us Wed, 21 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163527 A reassessment order invoking clause (iv) of the Explanation to section 2(1)(s) of the Andhra Pradesh General Sales Tax Act was unsustainable because the assessing authority failed to follow the Tribunal's remand directions. The Tribunal had required a fresh inquiry into whether the alleged related person shared mutuality of interest with the dealer, applying the Supreme Court's ruling in Atic Industries, and not merely whether sales were predominantly to that concern. A subordinate authority was bound by the limits of the remand and could not disregard the governing legal test. The reassessment order was set aside and the matter remanded for fresh orders in accordance with law. Case-Laws VAT and Sales Tax Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163527