https://www.taxtmi.com/caselaws?id=156853 On a limited remand for fresh determination of turnover, the assessing authority could not enhance the tax rate on cashmilon from 2 per cent to 7 per cent where the earlier rate had not been challenged by the Revenue and had attained finality. The unchallenged part of the assessment had merged in the appellate order, so the remand did not authorise reopening that concluded issue. The enhancement was therefore impermissible, and the assessee succeeded on that point. en-us Mon, 15 Jan 1990 00:00:00 +0530 Wed, 25 Sep 2013 15:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156853 On a limited remand for fresh determination of turnover, the assessing authority could not enhance the tax rate on cashmilon from 2 per cent to 7 per cent where the earlier rate had not been challenged by the Revenue and had attained finality. The unchallenged part of the assessment had merged in the appellate order, so the remand did not authorise reopening that concluded issue. The enhancement was therefore impermissible, and the assessee succeeded on that point. Case-Laws VAT and Sales Tax Mon, 15 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156853