https://www.taxtmi.com/caselaws?id=160482 Once the Tribunal accepted the decisive factual finding that the vehicle driver was carrying the declaration in Form No. 43, it had no basis to remand the matter for reconsideration on the same issue. A remand is unwarranted where the relevant fact has already been accepted and no further examination on that aspect is necessary. The High Court therefore set aside the remand order and granted relief to the assessee by allowing the writ application. en-us Tue, 20 Mar 2001 00:00:00 +0530 Wed, 18 Dec 2013 18:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160482 Once the Tribunal accepted the decisive factual finding that the vehicle driver was carrying the declaration in Form No. 43, it had no basis to remand the matter for reconsideration on the same issue. A remand is unwarranted where the relevant fact has already been accepted and no further examination on that aspect is necessary. The High Court therefore set aside the remand order and granted relief to the assessee by allowing the writ application. Case-Laws VAT and Sales Tax Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160482