https://www.taxtmi.com/caselaws?id=154571 A limited remand confined the assessing authority to reconsideration of the deduction from opening stock and did not reopen the original assessment or authorise a de novo reassessment. Under the M.P. General Sales Tax Act, reassessment of escaped turnover could be initiated only within the statutory period and after due notice, while revisional power remained limited to legality and propriety of the order under revision. A remand could not enlarge jurisdiction or bypass limitation. Proceedings taken beyond the remand on escaped-assessment grounds were therefore without jurisdiction, and the assessment order was liable to be quashed. en-us Thu, 10 Jan 1985 00:00:00 +0530 Fri, 23 Aug 2013 17:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154571 A limited remand confined the assessing authority to reconsideration of the deduction from opening stock and did not reopen the original assessment or authorise a de novo reassessment. Under the M.P. General Sales Tax Act, reassessment of escaped turnover could be initiated only within the statutory period and after due notice, while revisional power remained limited to legality and propriety of the order under revision. A remand could not enlarge jurisdiction or bypass limitation. Proceedings taken beyond the remand on escaped-assessment grounds were therefore without jurisdiction, and the assessment order was liable to be quashed. Case-Laws VAT and Sales Tax Thu, 10 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154571