https://www.taxtmi.com/caselaws?id=153035 In proceedings under the Kerala General Sales Tax Act, findings recorded in an unappealed remand order did not bar the assessee from challenging liability in an appeal against the final assessment order. Section 105(2) CPC was held to be a special rule confined to civil proceedings and not automatically applicable to tax appeals, and the Act contained no analogous statutory bar. The Court further held that an interlocutory or remand order has only provisional finality unless the statute makes it conclusive, so res judicata did not prevent reconsideration of the issue. The Appellate Tribunal's refusal to examine the challenge was therefore erroneous, and the matter had to be reconsidered on merits. en-us Tue, 05 May 1981 00:00:00 +0530 Tue, 16 Jul 2013 14:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153035 In proceedings under the Kerala General Sales Tax Act, findings recorded in an unappealed remand order did not bar the assessee from challenging liability in an appeal against the final assessment order. Section 105(2) CPC was held to be a special rule confined to civil proceedings and not automatically applicable to tax appeals, and the Act contained no analogous statutory bar. The Court further held that an interlocutory or remand order has only provisional finality unless the statute makes it conclusive, so res judicata did not prevent reconsideration of the issue. The Appellate Tribunal's refusal to examine the challenge was therefore erroneous, and the matter had to be reconsidered on merits. Case-Laws VAT and Sales Tax Tue, 05 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153035