https://www.taxtmi.com/caselaws?id=154489 A remand order that requires the Assessing Authority to reconsider material issues and return fresh findings sets aside the original assessment as a whole. Where the subsequent order alters the dealer's tax liability, the later assessment operates as a new assessment in substitution of the earlier one, and the original assessment does not remain intact. The reference was answered in favour of the assessee and against the revenue, with the reassessment treated as replacing the original assessment. en-us Tue, 31 Jan 1984 00:00:00 +0530 Thu, 22 Aug 2013 16:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154489 A remand order that requires the Assessing Authority to reconsider material issues and return fresh findings sets aside the original assessment as a whole. Where the subsequent order alters the dealer's tax liability, the later assessment operates as a new assessment in substitution of the earlier one, and the original assessment does not remain intact. The reference was answered in favour of the assessee and against the revenue, with the reassessment treated as replacing the original assessment. Case-Laws VAT and Sales Tax Tue, 31 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154489