https://www.taxtmi.com/caselaws?id=150656 The court set aside the remand order by the Sales Tax Appellate Tribunal, allowing the revision petition without costs. Emphasizing the importance of substantive evidence and justifiable grounds for remand, the court prevented unnecessary harassment of the petitioner based on suspicions. The decision highlighted the need for a fresh assessment only when findings are against the challenging party, ensuring fairness in the process. en-us Wed, 20 Jan 1971 00:00:00 +0530 Mon, 20 May 2013 18:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150656 The court set aside the remand order by the Sales Tax Appellate Tribunal, allowing the revision petition without costs. Emphasizing the importance of substantive evidence and justifiable grounds for remand, the court prevented unnecessary harassment of the petitioner based on suspicions. The decision highlighted the need for a fresh assessment only when findings are against the challenging party, ensuring fairness in the process. Case-Laws VAT and Sales Tax Wed, 20 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150656