https://www.taxtmi.com/caselaws?id=156483 Under the Bombay Sales Tax Act, 1959, a composite assessment order carried in second appeal before the Tribunal merged ly in the Tribunal's appellate decision, including issues not separately argued or expressly discussed. Because the Tribunal was a superior appellate authority with power to enhance the assessment, the Commissioner could not invoke revisional jurisdiction over the freight charge issue after the Tribunal's second appellate order. The doctrine of merger applied to the whole order brought in appeal, so the omitted treatment of that issue in argument did not leave a separate revisional field for the Commissioner. The revision was therefore impermissible and the issue was decided in favour of the assessee. en-us Wed, 08 Aug 1990 00:00:00 +0530 Fri, 20 Sep 2013 15:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156483 Under the Bombay Sales Tax Act, 1959, a composite assessment order carried in second appeal before the Tribunal merged ly in the Tribunal's appellate decision, including issues not separately argued or expressly discussed. Because the Tribunal was a superior appellate authority with power to enhance the assessment, the Commissioner could not invoke revisional jurisdiction over the freight charge issue after the Tribunal's second appellate order. The doctrine of merger applied to the whole order brought in appeal, so the omitted treatment of that issue in argument did not leave a separate revisional field for the Commissioner. The revision was therefore impermissible and the issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 08 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156483