https://www.taxtmi.com/caselaws?id=154690 A remand is unwarranted where the record already contains the material necessary for decision and the assessing officer has recorded clear findings on the very facts forming the basis of remand. The High Court found that the purchases were debited in the names of the ex-U.P. principals on the dates of purchase, the goods were promptly dispatched to them, and no written orders on their behalf were shown. Since these issues had already been examined on the available evidence, the Tribunal should have decided the dispute on merits instead of sending the matter back. The remand order was therefore set aside. en-us Thu, 12 Mar 1987 00:00:00 +0530 Mon, 26 Aug 2013 15:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154690 A remand is unwarranted where the record already contains the material necessary for decision and the assessing officer has recorded clear findings on the very facts forming the basis of remand. The High Court found that the purchases were debited in the names of the ex-U.P. principals on the dates of purchase, the goods were promptly dispatched to them, and no written orders on their behalf were shown. Since these issues had already been examined on the available evidence, the Tribunal should have decided the dispute on merits instead of sending the matter back. The remand order was therefore set aside. Case-Laws VAT and Sales Tax Thu, 12 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154690