https://www.taxtmi.com/caselaws?id=149786 The revisional authority could lawfully remand the assessment where the appellate authority had not examined the disputed turnover from the correct legal and factual angle, and section 10 of the U.P. Sales Tax Act did not curtail that power. Because a fuller inquiry was necessary to determine whether the assessee acted as a purchasing agent or sold goods from his own stock, remand was proper. The authority could also direct inquiry into whether the assessee acted as a commission agent for the selling dealers, since that issue formed part of the same controversy and was relevant to the claimed exemption. Both questions were answered against the assessee and the remand order was upheld. en-us Thu, 17 Jul 1969 00:00:00 +0530 Fri, 03 May 2013 15:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149786 The revisional authority could lawfully remand the assessment where the appellate authority had not examined the disputed turnover from the correct legal and factual angle, and section 10 of the U.P. Sales Tax Act did not curtail that power. Because a fuller inquiry was necessary to determine whether the assessee acted as a purchasing agent or sold goods from his own stock, remand was proper. The authority could also direct inquiry into whether the assessee acted as a commission agent for the selling dealers, since that issue formed part of the same controversy and was relevant to the claimed exemption. Both questions were answered against the assessee and the remand order was upheld. Case-Laws VAT and Sales Tax Thu, 17 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149786