https://www.taxtmi.com/caselaws?id=153266 Under the statutory revisional scheme, the High Court's determination of the legal question did not automatically merge the later order passed to give effect to it. The doctrine of merger was held to depend on the nature and scope of the revisional power, so the consequential order remained independently examinable under the rectification provision. The Tribunal erred in rejecting the dealer's application only on the ground of incompetence without considering the merits. The rectification application was therefore competent before the Tribunal, and the matter was remitted for fresh decision in accordance with law. en-us Fri, 29 Jan 1982 00:00:00 +0530 Sat, 20 Jul 2013 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153266 Under the statutory revisional scheme, the High Court's determination of the legal question did not automatically merge the later order passed to give effect to it. The doctrine of merger was held to depend on the nature and scope of the revisional power, so the consequential order remained independently examinable under the rectification provision. The Tribunal erred in rejecting the dealer's application only on the ground of incompetence without considering the merits. The rectification application was therefore competent before the Tribunal, and the matter was remitted for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Fri, 29 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153266