https://www.taxtmi.com/caselaws?id=260155 A statutory review power is confined to correcting an error apparent on the face of the record; a later Supreme Court decision on a different issue did not justify reopening the earlier appellate order. The deeming fiction in Explanation 1 to section 8(1) of the Assam General Sales Tax Act applies only when both statutory conditions are met: sale of a substantial part of the goods and resale above the prescribed percentage. "Substantial part of the goods" was construed by quantity, not by resale price alone, and sale of only 4.5% of production was insufficient. The second sale therefore could not be treated as the first sale. en-us Wed, 11 Mar 2015 00:00:00 +0530 Tue, 08 Mar 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260155 A statutory review power is confined to correcting an error apparent on the face of the record; a later Supreme Court decision on a different issue did not justify reopening the earlier appellate order. The deeming fiction in Explanation 1 to section 8(1) of the Assam General Sales Tax Act applies only when both statutory conditions are met: sale of a substantial part of the goods and resale above the prescribed percentage. "Substantial part of the goods" was construed by quantity, not by resale price alone, and sale of only 4.5% of production was insufficient. The second sale therefore could not be treated as the first sale. Case-Laws VAT and Sales Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260155