https://www.taxtmi.com/caselaws?id=157015 A limited remand confined to re-examination of declarations and credit notes did not reopen the entire assessment, so the assessing authority remained restricted to those specified matters. Section 14(2) of the Bihar Sales Tax Act, 1959 and rule 9(2)(a) of the Central Sales Tax (Bihar) Rules, 1957 apply where a fresh assessment is otherwise within jurisdiction, but they do not expand a remand expressly limited by the appellate direction. An additional claim introduced through a revised return, being outside the remand scope, could not be entertained. The assessment on all other issues remained final. en-us Fri, 26 Feb 1993 00:00:00 +0530 Fri, 27 Sep 2013 16:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157015 A limited remand confined to re-examination of declarations and credit notes did not reopen the entire assessment, so the assessing authority remained restricted to those specified matters. Section 14(2) of the Bihar Sales Tax Act, 1959 and rule 9(2)(a) of the Central Sales Tax (Bihar) Rules, 1957 apply where a fresh assessment is otherwise within jurisdiction, but they do not expand a remand expressly limited by the appellate direction. An additional claim introduced through a revised return, being outside the remand scope, could not be entertained. The assessment on all other issues remained final. Case-Laws VAT and Sales Tax Fri, 26 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157015