https://www.taxtmi.com/caselaws?id=221827 The principle of merger was held not to apply strictly where the review power under Rule 25 of the U.P. Trade Tax Rules, 1948 involved a substantive reconsideration of facts and law after hearing the assessee. An appeal confined to the original exemption rejection was treated as defective because the unchallenged review order would remain on record and create conflicting orders. The Tribunal's view that both orders had to be challenged was sustained, but the final dismissal was set aside in the interests of substantial justice, and the assessee was allowed to amend the appeal and seek fresh adjudication. en-us Thu, 31 Jan 2013 00:00:00 +0530 Mon, 04 Mar 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221827 The principle of merger was held not to apply strictly where the review power under Rule 25 of the U.P. Trade Tax Rules, 1948 involved a substantive reconsideration of facts and law after hearing the assessee. An appeal confined to the original exemption rejection was treated as defective because the unchallenged review order would remain on record and create conflicting orders. The Tribunal's view that both orders had to be challenged was sustained, but the final dismissal was set aside in the interests of substantial justice, and the assessee was allowed to amend the appeal and seek fresh adjudication. Case-Laws VAT and Sales Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221827