https://www.taxtmi.com/caselaws?id=262530 For assessment years governed by the pre-amendment definitions, composite manufacture, printing and supply of cine-wall posters did not fall within the then restricted statutory concept of works contract, so tax could not be fastened under the Andhra Pradesh General Sales Tax Act, 1957 or the Central Sales Tax Act, 1956 for those years. A revisional ground based on belated filing of the appeal could not be sustained when it was outside the notice and remand scope, and the appellate authority could condone delay on sufficient cause. The later finality of a refund-withholding order did not bar revision of the substantive assessment. Any recovery of collected tax was left for factual inquiry on unjust enrichment. en-us Wed, 22 Jul 2015 00:00:00 +0530 Thu, 10 Mar 2016 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262530 For assessment years governed by the pre-amendment definitions, composite manufacture, printing and supply of cine-wall posters did not fall within the then restricted statutory concept of works contract, so tax could not be fastened under the Andhra Pradesh General Sales Tax Act, 1957 or the Central Sales Tax Act, 1956 for those years. A revisional ground based on belated filing of the appeal could not be sustained when it was outside the notice and remand scope, and the appellate authority could condone delay on sufficient cause. The later finality of a refund-withholding order did not bar revision of the substantive assessment. Any recovery of collected tax was left for factual inquiry on unjust enrichment. Case-Laws VAT and Sales Tax Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262530