https://www.taxtmi.com/caselaws?id=160139 A revenue appeal before the Tax Board was not rendered infructuous merely because fresh assessment orders were passed after appellate remand. The appellate authority had already determined the nature of the transaction and remitted the matter for fresh assessment, so the later orders were only consequential and did not independently resolve the dispute raised by the Revenue. The Revenue therefore retained the right to challenge the adverse finding on merits, and the appeals could not be dismissed as infructuous on that basis. The Board was held to have erred in rejecting the appeals, and the matter required reconsideration on merits. en-us Tue, 11 Jan 2000 00:00:00 +0530 Tue, 10 Dec 2013 16:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160139 A revenue appeal before the Tax Board was not rendered infructuous merely because fresh assessment orders were passed after appellate remand. The appellate authority had already determined the nature of the transaction and remitted the matter for fresh assessment, so the later orders were only consequential and did not independently resolve the dispute raised by the Revenue. The Revenue therefore retained the right to challenge the adverse finding on merits, and the appeals could not be dismissed as infructuous on that basis. The Board was held to have erred in rejecting the appeals, and the matter required reconsideration on merits. Case-Laws VAT and Sales Tax Tue, 11 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160139