https://www.taxtmi.com/caselaws?id=158167 The court upheld the assessing officer's decision regarding the disputed turnover under the Central Sales Tax Act, 1956 for the year 1986-87. The petitioners' appeal challenging specific assessments post remand was dismissed, with the court ruling that the assessing officer's actions were valid and the theory of merger did not apply. The assessment at an enhanced rate on the specific turnover was deemed correct, leading to the dismissal of the petition without costs awarded, thus concluding the legal proceedings in this case. en-us Thu, 24 Feb 1994 00:00:00 +0530 Thu, 17 Oct 2013 16:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158167 The court upheld the assessing officer's decision regarding the disputed turnover under the Central Sales Tax Act, 1956 for the year 1986-87. The petitioners' appeal challenging specific assessments post remand was dismissed, with the court ruling that the assessing officer's actions were valid and the theory of merger did not apply. The assessment at an enhanced rate on the specific turnover was deemed correct, leading to the dismissal of the petition without costs awarded, thus concluding the legal proceedings in this case. Case-Laws VAT and Sales Tax Thu, 24 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158167