https://www.taxtmi.com/caselaws?id=160780 A West Bengal Taxation Tribunal note on remand procedure explains that a limited remand is proper where further examination is needed only on issues already supported by the record. The Tribunal found no illegality in restricting reconsideration to the export-sale claim, declaration forms XIV-A and penalty, but held that fairness required the appellate authority to examine documentary evidence on declaration form XIV, if produced, and to consider the plea of double taxation arising from payment under the Bihar Sales Tax Act. The limited remand was therefore upheld, with the remand directions expanded on those two points. en-us Fri, 15 Mar 2002 00:00:00 +0530 Tue, 24 Dec 2013 16:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160780 A West Bengal Taxation Tribunal note on remand procedure explains that a limited remand is proper where further examination is needed only on issues already supported by the record. The Tribunal found no illegality in restricting reconsideration to the export-sale claim, declaration forms XIV-A and penalty, but held that fairness required the appellate authority to examine documentary evidence on declaration form XIV, if produced, and to consider the plea of double taxation arising from payment under the Bihar Sales Tax Act. The limited remand was therefore upheld, with the remand directions expanded on those two points. Case-Laws VAT and Sales Tax Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160780