https://www.taxtmi.com/caselaws?id=155648 A merger-based objection could not be raised in revision where the department had not filed a second appeal against the earlier appellate order allowing the assessee's section 22 application and directing rehearing on merits. The earlier order had already dealt with the assessment dispute, so its finality could not be indirectly challenged through revision. On that basis, the revisional court found no error of law in the Tribunal's order and declined interference, leaving the departmental challenge unsuccessful. en-us Thu, 05 Jan 1989 00:00:00 +0530 Fri, 06 Sep 2013 14:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155648 A merger-based objection could not be raised in revision where the department had not filed a second appeal against the earlier appellate order allowing the assessee's section 22 application and directing rehearing on merits. The earlier order had already dealt with the assessment dispute, so its finality could not be indirectly challenged through revision. On that basis, the revisional court found no error of law in the Tribunal's order and declined interference, leaving the departmental challenge unsuccessful. Case-Laws VAT and Sales Tax Thu, 05 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155648