https://www.taxtmi.com/caselaws?id=155121 The doctrine of merger applies only when an appellate or revisional authority decides the matter on merits by reversing, modifying, or confirming the challenged order. A dismissal of revisions as withdrawn is not a decision on merits, does not amount to confirmation of the impugned order, and is neither res judicata nor a final adjudication of the controversy. Accordingly, the withdrawal of earlier proceedings before the Tribunal did not bar the Joint Excise and Taxation Commissioner from exercising suo motu revisional power under section 21 of the Punjab General Sales Tax Act, 1948. The assessee's challenge to the revisional orders therefore failed. en-us Tue, 17 Dec 1985 00:00:00 +0530 Sat, 31 Aug 2013 15:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155121 The doctrine of merger applies only when an appellate or revisional authority decides the matter on merits by reversing, modifying, or confirming the challenged order. A dismissal of revisions as withdrawn is not a decision on merits, does not amount to confirmation of the impugned order, and is neither res judicata nor a final adjudication of the controversy. Accordingly, the withdrawal of earlier proceedings before the Tribunal did not bar the Joint Excise and Taxation Commissioner from exercising suo motu revisional power under section 21 of the Punjab General Sales Tax Act, 1948. The assessee's challenge to the revisional orders therefore failed. Case-Laws VAT and Sales Tax Tue, 17 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155121