https://www.taxtmi.com/caselaws?id=155431 The Tribunal may set aside an assessment and direct fresh inquiry where the record is insufficient for a just decision, and that power must be used judicially and sparingly. Here, the Tribunal found that the lower authorities had conducted inadequate inquiry, had not verified class-wise sales and stock position, and had left an unexplained discrepancy in stock figures. On that factual basis, the remand for fresh assessment was properly made and was not illegal; the revision challenging it therefore failed on merits. en-us Mon, 27 Jul 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155431 The Tribunal may set aside an assessment and direct fresh inquiry where the record is insufficient for a just decision, and that power must be used judicially and sparingly. Here, the Tribunal found that the lower authorities had conducted inadequate inquiry, had not verified class-wise sales and stock position, and had left an unexplained discrepancy in stock figures. On that factual basis, the remand for fresh assessment was properly made and was not illegal; the revision challenging it therefore failed on merits. Case-Laws VAT and Sales Tax Mon, 27 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155431