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1971 (11) TMI 143 - SC - VAT and Sales Taxwhether the assessee comes under clause, for levy of purchase tax? Held that:- As in all the appeals, except in Civil Appeal No. 1466 of 1969, the learned single judge has directed the assessing authority to reconsider and vary the order of assessment. That direction has been confirmed by the Letters Patent Bench in the said appeals. These directions, in our opinion, do not require any interference by this court, except to make it clear that the fresh assessments will have to be made under section 11AA of the Amendment Act, and subject to the directions contained in this judgment.
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