https://www.taxtmi.com/caselaws?id=159671 The Tribunal's order upholding revision under Section 10-B was found unsustainable because it addressed only jurisdiction and did not examine whether the statutory precondition of illegality or impropriety in the assessment order was actually shown. The Deputy Commissioner had set aside the assessments and remanded the matter on the basis that excise duty on petroleum products was not included in turnover, but the Tribunal failed to adjudicate the dealer's substantive objection on merits. The High Court held that this omission deprived the order of proper legal basis, set it aside, and required the appeals to be heard afresh in accordance with law. en-us Tue, 13 Oct 1998 00:00:00 +0530 Fri, 29 Nov 2013 13:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159671 The Tribunal's order upholding revision under Section 10-B was found unsustainable because it addressed only jurisdiction and did not examine whether the statutory precondition of illegality or impropriety in the assessment order was actually shown. The Deputy Commissioner had set aside the assessments and remanded the matter on the basis that excise duty on petroleum products was not included in turnover, but the Tribunal failed to adjudicate the dealer's substantive objection on merits. The High Court held that this omission deprived the order of proper legal basis, set it aside, and required the appeals to be heard afresh in accordance with law. Case-Laws VAT and Sales Tax Tue, 13 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159671