https://www.taxtmi.com/caselaws?id=165345 Tax treatment of a purportedly segregated tax component depended on the true nature of the sale agreement and whether the price was composite or tax had been separately collected; mere book segregation was insufficient, so the turnover issue required fresh examination. A remand on exemption under section 4AA was held unauthorised because that question was not in appeal and had already been accepted at assessment stage; the appellate authority could not reopen it, and the Tribunal's endorsement of that remand was unsustainable. The matter was sent back for fresh decision on the relevant issues after hearing the assessee, with recovery stayed pending fresh orders. en-us Thu, 18 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165345 Tax treatment of a purportedly segregated tax component depended on the true nature of the sale agreement and whether the price was composite or tax had been separately collected; mere book segregation was insufficient, so the turnover issue required fresh examination. A remand on exemption under section 4AA was held unauthorised because that question was not in appeal and had already been accepted at assessment stage; the appellate authority could not reopen it, and the Tribunal's endorsement of that remand was unsustainable. The matter was sent back for fresh decision on the relevant issues after hearing the assessee, with recovery stayed pending fresh orders. Case-Laws VAT and Sales Tax Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165345