https://www.taxtmi.com/caselaws?id=450664 A remand limited to further factual inquiry will not ordinarily justify revisional interference where the tribunal has not finally decided the legal controversy. The High Court noted that the Tax Appellate Tribunal only required re-examination of the nature of breakage charges, publicity charges, and lease transactions, including the relationship between wholesaler and retailer and the accounting treatment of the amounts. It also accepted that Section 5-E of the AP General Sales Tax Act, 1957 contemplates transfer of the right to use goods even without a specified period, so the Tribunal was not wrong in correcting the Revisional Authority's narrow view of lease transactions. No substantial question of law arose. en-us Tue, 05 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 06:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450664 A remand limited to further factual inquiry will not ordinarily justify revisional interference where the tribunal has not finally decided the legal controversy. The High Court noted that the Tax Appellate Tribunal only required re-examination of the nature of breakage charges, publicity charges, and lease transactions, including the relationship between wholesaler and retailer and the accounting treatment of the amounts. It also accepted that Section 5-E of the AP General Sales Tax Act, 1957 contemplates transfer of the right to use goods even without a specified period, so the Tribunal was not wrong in correcting the Revisional Authority's narrow view of lease transactions. No substantial question of law arose. Case-Laws VAT and Sales Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450664