https://www.taxtmi.com/caselaws?id=357517 Delay in filing the State's appeal was condoned because the order had not been communicated and the Tribunal's discretion showed no perversity. The appeal was also treated as competent: the Commissioner was not a necessary party, and the filing was supported by a Government decision, authorisation by the Principal Secretary, and the Rules of Business under Articles 154 and 166. On the tax character of the kerosene transaction, the first leg was treated as a sale, and the return stream was held not to be a sales return because the goods had changed in substance, character and commercial utility after manufacture. Prospective effect was considered appropriate because of the litigation history and natural justice concerns. en-us Thu, 22 Mar 2018 00:00:00 +0530 Fri, 14 Sep 2018 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357517 Delay in filing the State's appeal was condoned because the order had not been communicated and the Tribunal's discretion showed no perversity. The appeal was also treated as competent: the Commissioner was not a necessary party, and the filing was supported by a Government decision, authorisation by the Principal Secretary, and the Rules of Business under Articles 154 and 166. On the tax character of the kerosene transaction, the first leg was treated as a sale, and the return stream was held not to be a sales return because the goods had changed in substance, character and commercial utility after manufacture. Prospective effect was considered appropriate because of the litigation history and natural justice concerns. Case-Laws VAT and Sales Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357517