https://www.taxtmi.com/caselaws?id=161638 The legal character of a subsequent order depends on its substance, not on the label used. Here, the later order dealt only with exemption granted on newly produced Form F declarations and did not reopen or revise the original assessment for the disputed turnover. As no appeal had been filed against the original assessment, the assessee could not challenge that turnover through an appeal against the later exemption order. The merger principle did not apply because the later order was not a true revisional or reassessment order in relation to the disputed turnover. en-us Thu, 23 Oct 2003 00:00:00 +0530 Mon, 03 Feb 2014 13:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161638 The legal character of a subsequent order depends on its substance, not on the label used. Here, the later order dealt only with exemption granted on newly produced Form F declarations and did not reopen or revise the original assessment for the disputed turnover. As no appeal had been filed against the original assessment, the assessee could not challenge that turnover through an appeal against the later exemption order. The merger principle did not apply because the later order was not a true revisional or reassessment order in relation to the disputed turnover. Case-Laws VAT and Sales Tax Thu, 23 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161638