https://www.taxtmi.com/caselaws?id=160527 The Tribunal should decide an appeal on the existing record when it is the last fact-finding authority and the material already contains enough evidence for adjudication. Where survey findings are conflicting but no clear finding exists on actual use of machinery, a further remand for fresh inquiry is not practical after a long lapse of time. The remand to the Divisional Level Committee was therefore unsustainable and was set aside, and the Tribunal was directed to decide the matter in accordance with law. en-us Tue, 01 Aug 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160527 The Tribunal should decide an appeal on the existing record when it is the last fact-finding authority and the material already contains enough evidence for adjudication. Where survey findings are conflicting but no clear finding exists on actual use of machinery, a further remand for fresh inquiry is not practical after a long lapse of time. The remand to the Divisional Level Committee was therefore unsustainable and was set aside, and the Tribunal was directed to decide the matter in accordance with law. Case-Laws VAT and Sales Tax Tue, 01 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160527