https://www.taxtmi.com/caselaws?id=160427 Assessments made after remand remained open to revision because the remand did not finally decide the matter on merits; it merely directed fresh consideration on evidence, so the subsequent assessment orders were independent and could be revised if prejudicial to revenue. The exemption claim on alleged second sales of used engine oil also failed because the assessee did not produce satisfactory evidence that the goods had already suffered tax at the earlier stage. The discussion treats this as a factual appreciation issue and notes that the finding was not shown to be perverse. The operative point is that fresh post-remand assessments can be revisable, while second-sale exemption must be strictly proved. en-us Mon, 11 Jun 2001 00:00:00 +0530 Tue, 17 Dec 2013 18:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160427 Assessments made after remand remained open to revision because the remand did not finally decide the matter on merits; it merely directed fresh consideration on evidence, so the subsequent assessment orders were independent and could be revised if prejudicial to revenue. The exemption claim on alleged second sales of used engine oil also failed because the assessee did not produce satisfactory evidence that the goods had already suffered tax at the earlier stage. The discussion treats this as a factual appreciation issue and notes that the finding was not shown to be perverse. The operative point is that fresh post-remand assessments can be revisable, while second-sale exemption must be strictly proved. Case-Laws VAT and Sales Tax Mon, 11 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160427