https://www.taxtmi.com/caselaws?id=159643 Where a revision arose from a second appeal confined to a disputed turnover item, the Tribunal could not set aside the entire assessment or remand the matter for fresh inquiry into turnover that had already attained finality. The appellate dispute was limited to the addition treated as inter-State sales, while the balance turnover had not been challenged by the department. The Tribunal's direction for complete reassessment was therefore beyond the scope of the appeal, and the statutory power invoked did not authorise reopening matters outside the controversy before the first appellate authority. The remand was unsustainable because any enhancement power had to remain within the subject matter actually in dispute. en-us Wed, 14 Jul 1999 00:00:00 +0530 Thu, 28 Nov 2013 16:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159643 Where a revision arose from a second appeal confined to a disputed turnover item, the Tribunal could not set aside the entire assessment or remand the matter for fresh inquiry into turnover that had already attained finality. The appellate dispute was limited to the addition treated as inter-State sales, while the balance turnover had not been challenged by the department. The Tribunal's direction for complete reassessment was therefore beyond the scope of the appeal, and the statutory power invoked did not authorise reopening matters outside the controversy before the first appellate authority. The remand was unsustainable because any enhancement power had to remain within the subject matter actually in dispute. Case-Laws VAT and Sales Tax Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159643