Partial remand confines assessment authority to remanded issues; final appellate findings on taxability cannot be reopened.

Where an appellate authority confirms part of an assessment and remands only a limited issue, the confirmed portion attains finality and cannot be reopened in the remand proceedings. The assessing authority's jurisdiction is confined to the subject matter of the remand and cannot extend to reagitating taxability of turnover already left undisturbed by the appellate order. A broader reassessment principle applicable after a complete setting aside of the assessment does not apply to a partial remand. The commentary concludes that the assessee could not reopen liability on the disputed turnover under the Central Sales Tax Act once that issue had become final.

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Issues: Whether, after a partial remand by the appellate authority, the assessee could reopen and reagitate the issue of taxability of the disputed turnover under the Central Sales Tax Act, when no revision had been filed against the earlier appellate finding that had become final.

Analysis: The appellate authority had confirmed the levy on the bardana turnover and remanded only the separate question relating to concessional rate on certain foodgrains sales. The remand was therefore limited in scope and did not set aside the assessment as a whole. In such a situation, the assessing authority was bound to act only within the confines of the remand direction and could not permit reopening of an issue that had already attained finality. The Full Bench ruling on reassessment after remand was held inapplicable because that authority dealt with a fresh assessment after complete setting aside of the assessment, not with a partial remand where part of the assessment had been confirmed.

Conclusion: The assessee could not reagitate the liability of the disputed turnover to tax under the Central Act after remand, and the contrary view taken in revision was erroneous.

Ratio Decidendi: Where an appellate order confirms part of an assessment and remands only a limited issue, the unchallenged confirmed part attains finality and cannot be reopened in remand proceedings; the assessing authority's jurisdiction remains confined to the subject matter of remand.

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