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1989 (5) TMI 292 - SC - VAT and Sales TaxAssessments made under the Andhra Pradesh General Sales Tax Act, 1957, on the value of packing material at the rate applicable to goods packed therein challenged Held that:- Appeal allowed by way of remand. No attempt has been made by the tax authorities to ascertain the facts of each case and to determine what were the actual ingredients of the contract and the intention of the parties. Assumptions have been made when what was required was a detailed investigation into the facts. As indicated earlier the several possibilities which are open in cases of this kind, and how the ultimate conclusion can be vitally affected by the tests to be applied. Because of the lack of adequate and clear factual material, the High Court also was compelled to proceed on the basis of generalised statements and broad assumptions. We are unable, in the circumstances, to hold that the cases can be regarded as disposed of finally. It is regrettable but the cases must go back for proper findings on facts to be ascertained on fuller investigation.
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