https://www.taxtmi.com/caselaws?id=157095 A revised assessment made after remand remained open to challenge in further appeal, and an earlier appellate order did not preclude scrutiny of the inclusion of the motor car sale proceeds and cinnamon leaf purchase turnover; the Tribunal's view that the issue was barred by finality was set aside and the matter remitted for fresh consideration. Forwarding charges collected from M/s. Michaels were includible in taxable turnover because the Tribunal found the alleged agreement to be not genuine and the record showed no services rendered by the assessee, making the factual basis sufficient for inclusion. The revision succeeded only in part, with remand on the first issue and affirmation on the second. en-us Thu, 18 Feb 1993 00:00:00 +0530 Mon, 30 Sep 2013 12:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157095 A revised assessment made after remand remained open to challenge in further appeal, and an earlier appellate order did not preclude scrutiny of the inclusion of the motor car sale proceeds and cinnamon leaf purchase turnover; the Tribunal's view that the issue was barred by finality was set aside and the matter remitted for fresh consideration. Forwarding charges collected from M/s. Michaels were includible in taxable turnover because the Tribunal found the alleged agreement to be not genuine and the record showed no services rendered by the assessee, making the factual basis sufficient for inclusion. The revision succeeded only in part, with remand on the first issue and affirmation on the second. Case-Laws VAT and Sales Tax Thu, 18 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157095