https://www.taxtmi.com/caselaws?id=152323 An appellate remand under the U.P. Sales Tax Act revives the original assessment proceedings and permits the assessing authority to proceed afresh with the same powers available under the assessment provision, including making further enquiry and considering material that comes to light, subject to any binding findings already recorded by the appellate authority. The remand itself does not cut down that statutory power unless the Act expressly allows such restriction. By contrast, a revisional remand may lawfully confine the reassessment to specified matters, and the assessing authority must remain within the revisional directions. The fresh assessment on appellate remand is not barred by the limitation provision referred to in the text. en-us Thu, 22 Feb 1979 00:00:00 +0530 Sat, 29 Jun 2013 15:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152323 An appellate remand under the U.P. Sales Tax Act revives the original assessment proceedings and permits the assessing authority to proceed afresh with the same powers available under the assessment provision, including making further enquiry and considering material that comes to light, subject to any binding findings already recorded by the appellate authority. The remand itself does not cut down that statutory power unless the Act expressly allows such restriction. By contrast, a revisional remand may lawfully confine the reassessment to specified matters, and the assessing authority must remain within the revisional directions. The fresh assessment on appellate remand is not barred by the limitation provision referred to in the text. Case-Laws VAT and Sales Tax Thu, 22 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152323