https://www.taxtmi.com/caselaws?id=161378 An appellate tribunal must dispose of a second appeal on merits under Rule 60(2) by addressing the material facts, the rival case and giving cogent reasons for reversing the first appellate order. Where the tribunal relies on conjectures, surmises, irrelevant material or inadequate reasons, its factual finding is no longer immune from legal scrutiny. On that basis, the court held that a question of law arose, the tribunal's order could not stand, and the matter had to be reheard and decided afresh in accordance with law. en-us Thu, 21 Feb 2002 00:00:00 +0530 Thu, 16 Jan 2014 16:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161378 An appellate tribunal must dispose of a second appeal on merits under Rule 60(2) by addressing the material facts, the rival case and giving cogent reasons for reversing the first appellate order. Where the tribunal relies on conjectures, surmises, irrelevant material or inadequate reasons, its factual finding is no longer immune from legal scrutiny. On that basis, the court held that a question of law arose, the tribunal's order could not stand, and the matter had to be reheard and decided afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161378