https://www.taxtmi.com/caselaws?id=183447 Where a revised assessment brought the entire turnover under the Andhra Pradesh General Sales Tax Act and the appellate order confirmed that position, the same turnover could not be subjected again to recovery under an earlier Central Sales Tax Act demand. The duplicated tax enforcement was therefore unsustainable, and the garnishee notice issued to recover that demand could not be maintained. The operative point is that once tax liability has been determined on the revised assessment for the relevant turnover, recovery cannot proceed on a parallel demand for the same turnover under a different regime. en-us Tue, 17 Mar 2015 00:00:00 +0530 Thu, 09 Jun 2016 18:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183447 Where a revised assessment brought the entire turnover under the Andhra Pradesh General Sales Tax Act and the appellate order confirmed that position, the same turnover could not be subjected again to recovery under an earlier Central Sales Tax Act demand. The duplicated tax enforcement was therefore unsustainable, and the garnishee notice issued to recover that demand could not be maintained. The operative point is that once tax liability has been determined on the revised assessment for the relevant turnover, recovery cannot proceed on a parallel demand for the same turnover under a different regime. Case-Laws VAT and Sales Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183447