https://www.taxtmi.com/caselaws?id=148619 The appellate power to remand under section 9(3)(b) of the U.P. Sales Tax Act is discretionary and must be exercised on sound judicial principles. Where the record already showed no material linking the person sought to be assessed as a partner of the dealer, remand could not be ordered merely to give the revenue another chance to collect adverse evidence. Such use of remand was inconsistent with justice and amounted to an improper exercise of appellate power. The revisional authority was therefore justified in setting aside the remand order. en-us Tue, 06 Aug 1968 00:00:00 +0530 Wed, 01 May 2013 12:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148619 The appellate power to remand under section 9(3)(b) of the U.P. Sales Tax Act is discretionary and must be exercised on sound judicial principles. Where the record already showed no material linking the person sought to be assessed as a partner of the dealer, remand could not be ordered merely to give the revenue another chance to collect adverse evidence. Such use of remand was inconsistent with justice and amounted to an improper exercise of appellate power. The revisional authority was therefore justified in setting aside the remand order. Case-Laws VAT and Sales Tax Tue, 06 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148619