https://www.taxtmi.com/caselaws?id=156122 Where an assessment is made without proper scrutiny or investigation of relevant seized material, the appellate authority may exercise its judicial discretion to set aside the assessment and remit the matter for fresh consideration. The appellate power under the U.P. Sales Tax Act is wide enough to confirm, reduce, enhance, annul, or in a fit case direct a fresh inquiry, and it is not necessary for the appellate authority itself to conduct the entire investigation when the material has not been properly examined. The remand was therefore upheld. en-us Mon, 05 Dec 1988 00:00:00 +0530 Fri, 13 Sep 2013 17:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156122 Where an assessment is made without proper scrutiny or investigation of relevant seized material, the appellate authority may exercise its judicial discretion to set aside the assessment and remit the matter for fresh consideration. The appellate power under the U.P. Sales Tax Act is wide enough to confirm, reduce, enhance, annul, or in a fit case direct a fresh inquiry, and it is not necessary for the appellate authority itself to conduct the entire investigation when the material has not been properly examined. The remand was therefore upheld. Case-Laws VAT and Sales Tax Mon, 05 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156122