https://www.taxtmi.com/caselaws?id=151425 A revisional authority may validly remand a sales tax assessment for fresh consideration where the account books require examination on aspects not yet considered. The rejection of books could not rest solely on higher electricity consumption, but the authority found the accounts had not been tested on other relevant grounds, making remand appropriate. The court held that an order directing reconsideration by the assessing authority falls within the statutory ambit of section 10 of the Sales Tax Act. The remand order was therefore upheld in law and the reference was answered against the assessee. en-us Tue, 06 Jul 1976 00:00:00 +0530 Wed, 05 Jun 2013 17:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151425 A revisional authority may validly remand a sales tax assessment for fresh consideration where the account books require examination on aspects not yet considered. The rejection of books could not rest solely on higher electricity consumption, but the authority found the accounts had not been tested on other relevant grounds, making remand appropriate. The court held that an order directing reconsideration by the assessing authority falls within the statutory ambit of section 10 of the Sales Tax Act. The remand order was therefore upheld in law and the reference was answered against the assessee. Case-Laws VAT and Sales Tax Tue, 06 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151425