https://www.taxtmi.com/caselaws?id=156253 An appellate authority under the Orissa Sales Tax Act should not set aside an assessment and remand it for fresh enquiry unless further enquiry is genuinely necessary. Where the Tribunal had already recorded findings on the available material, no party had sought additional evidence, and turnover could be estimated on the existing record, remand was unjustified. The order of remand was therefore unsustainable and the issue was answered in favour of the assessee, with the assessment matter to be decided afresh on merits in accordance with law. en-us Thu, 16 Aug 1990 00:00:00 +0530 Mon, 16 Sep 2013 18:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156253 An appellate authority under the Orissa Sales Tax Act should not set aside an assessment and remand it for fresh enquiry unless further enquiry is genuinely necessary. Where the Tribunal had already recorded findings on the available material, no party had sought additional evidence, and turnover could be estimated on the existing record, remand was unjustified. The order of remand was therefore unsustainable and the issue was answered in favour of the assessee, with the assessment matter to be decided afresh on merits in accordance with law. Case-Laws VAT and Sales Tax Thu, 16 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156253