https://www.taxtmi.com/caselaws?id=153380 Where an appellate authority confirms part of an assessment and remands only a limited issue, the confirmed portion attains finality and cannot be reopened in the remand proceedings. The assessing authority's jurisdiction is confined to the subject matter of the remand and cannot extend to reagitating taxability of turnover already left undisturbed by the appellate order. A broader reassessment principle applicable after a complete setting aside of the assessment does not apply to a partial remand. The commentary concludes that the assessee could not reopen liability on the disputed turnover under the Central Sales Tax Act once that issue had become final. en-us Fri, 09 Jan 1981 00:00:00 +0530 Tue, 23 Jul 2013 11:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153380 Where an appellate authority confirms part of an assessment and remands only a limited issue, the confirmed portion attains finality and cannot be reopened in the remand proceedings. The assessing authority's jurisdiction is confined to the subject matter of the remand and cannot extend to reagitating taxability of turnover already left undisturbed by the appellate order. A broader reassessment principle applicable after a complete setting aside of the assessment does not apply to a partial remand. The commentary concludes that the assessee could not reopen liability on the disputed turnover under the Central Sales Tax Act once that issue had become final. Case-Laws VAT and Sales Tax Fri, 09 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153380