https://www.taxtmi.com/caselaws?id=141064 The doctrine of merger was held inapplicable where the matter sought to be revised could not have formed the subject-matter of the appeal. Because only the assessee had a right of appeal and the department could not seek enhancement, the liability as an unlicensed dealer was not merged into the appellate order for revision purposes. The Court held that revisional limitation had to run from the original assessment order, not from the appellate order, and the broader appellate order could not enlarge the statute's revisional power. The proposed revision was therefore time-barred. en-us Thu, 25 Mar 1965 00:00:00 +0530 Thu, 18 Apr 2013 16:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141064 The doctrine of merger was held inapplicable where the matter sought to be revised could not have formed the subject-matter of the appeal. Because only the assessee had a right of appeal and the department could not seek enhancement, the liability as an unlicensed dealer was not merged into the appellate order for revision purposes. The Court held that revisional limitation had to run from the original assessment order, not from the appellate order, and the broader appellate order could not enlarge the statute's revisional power. The proposed revision was therefore time-barred. Case-Laws VAT and Sales Tax Thu, 25 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141064