https://www.taxtmi.com/caselaws?id=150542 The doctrine of merger applies only to the extent of the subject-matter actually taken in appeal, not to the entire assessment as a matter of course. Where the appellate proceedings were confined to turnover on which exemption had been refused, the appellate authority's order did not reopen turnover on which exemption had already been allowed by the assessing authority. The Board of Revenue therefore could not, in suo motu revision under section 34, disturb the exempted turnover after the limitation period had expired, because section 34(2)(c) barred revision beyond time in respect of matters not covered by the appeal. The Board had no jurisdiction to cancel the granted exemption on the untouched turnover. en-us Tue, 31 Oct 1972 00:00:00 +0530 Sat, 18 May 2013 14:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150542 The doctrine of merger applies only to the extent of the subject-matter actually taken in appeal, not to the entire assessment as a matter of course. Where the appellate proceedings were confined to turnover on which exemption had been refused, the appellate authority's order did not reopen turnover on which exemption had already been allowed by the assessing authority. The Board of Revenue therefore could not, in suo motu revision under section 34, disturb the exempted turnover after the limitation period had expired, because section 34(2)(c) barred revision beyond time in respect of matters not covered by the appeal. The Board had no jurisdiction to cancel the granted exemption on the untouched turnover. Case-Laws VAT and Sales Tax Tue, 31 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150542