https://www.taxtmi.com/caselaws?id=128483 Section 14(3) of the General Sales Tax Act, 1125 was construed broadly, and the appellate power to dispose of an appeal was held to include the incidental power to remand the matter for further proceedings. The Kerala HC's stated principle is that where an appellate provision is couched in wide terms, the appellate authority may remand the case as part of its dispositional powers. Accordingly, the Appellate Assistant Commissioner has power to remand in an appeal under section 14. en-us Mon, 05 Mar 1962 00:00:00 +0530 Sat, 06 Apr 2013 14:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128483 Section 14(3) of the General Sales Tax Act, 1125 was construed broadly, and the appellate power to dispose of an appeal was held to include the incidental power to remand the matter for further proceedings. The Kerala HC's stated principle is that where an appellate provision is couched in wide terms, the appellate authority may remand the case as part of its dispositional powers. Accordingly, the Appellate Assistant Commissioner has power to remand in an appeal under section 14. Case-Laws VAT and Sales Tax Mon, 05 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128483