Limited remand cannot reopen a final tax rate determination when only turnover was sent back for reconsideration.

On a limited remand for fresh determination of turnover, the assessing authority could not enhance the tax rate on cashmilon from 2 per cent to 7 per cent where the earlier rate had not been challenged by the Revenue and had attained finality. The unchallenged part of the assessment had merged in the appellate order, so the remand did not authorise reopening that concluded issue. The enhancement was therefore impermissible, and the assessee succeeded on that point.

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Issues: Whether, after remand for fresh determination of turnover, the assessing authority could enhance the rate of tax on cashmilon from 2 per cent to 7 per cent when the earlier rate had not been challenged by the Revenue and had attained finality.

Analysis: The earlier assessment had levied tax on cashmilon at 2 per cent. That rate was not disputed by the Revenue in the first appeal or in the second appeal before the Tribunal. The remand was only for fresh determination of turnover, and the question of rate of tax had already stood concluded. Once the unchallenged part of the assessment had merged in the appellate order and become final, the assessing authority could not reopen that issue while acting on remand for a limited purpose.

Conclusion: The enhancing of the tax rate to 7 per cent was impermissible and the assessee succeeded on this issue.

Final Conclusion: The revision was allowed and the Tribunal's order was set aside because the remand did not authorize reconsideration of a matter that had already attained finality.

Ratio Decidendi: On a limited remand, an assessing authority cannot travel beyond the scope of remand and reopen a component of the assessment that was not challenged and had become final.

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