https://www.taxtmi.com/caselaws?id=152478 The doctrine of merger applies where a superior authority disposes of the same subject-matter in appeal or revision, with the result that the inferior order loses independent existence to that extent. The Tribunal's revisional order was treated as the operative order even though it did not expressly discuss every component of the Deputy Commissioner's order. On that basis, the Commissioner could not reopen the same matter under section 24(4) of the Bihar Sales Tax Act, 1947, because the Deputy Commissioner's order had merged in the Tribunal's order. The revisional power was therefore unavailable against the merged order. en-us Tue, 24 Oct 1978 00:00:00 +0530 Thu, 04 Jul 2013 18:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152478 The doctrine of merger applies where a superior authority disposes of the same subject-matter in appeal or revision, with the result that the inferior order loses independent existence to that extent. The Tribunal's revisional order was treated as the operative order even though it did not expressly discuss every component of the Deputy Commissioner's order. On that basis, the Commissioner could not reopen the same matter under section 24(4) of the Bihar Sales Tax Act, 1947, because the Deputy Commissioner's order had merged in the Tribunal's order. The revisional power was therefore unavailable against the merged order. Case-Laws VAT and Sales Tax Tue, 24 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152478