https://www.taxtmi.com/caselaws?id=162737 A fresh assessment made after remand is treated as an independent order, not merely an arithmetical implementation of the appellate decision, and may therefore be subjected to revisional scrutiny under section 36(1) of the Assam General Sales Tax Act, 1993. The show cause notice issued in exercise of that revisional jurisdiction was not shown to suffer from lack of jurisdiction or any patent infirmity, so it was not liable to be quashed at the threshold. The assessee remains free to raise all substantive objections before the revisional authority, which must decide them independently and in accordance with law. en-us Thu, 15 Dec 2005 00:00:00 +0530 Thu, 13 Mar 2014 14:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162737 A fresh assessment made after remand is treated as an independent order, not merely an arithmetical implementation of the appellate decision, and may therefore be subjected to revisional scrutiny under section 36(1) of the Assam General Sales Tax Act, 1993. The show cause notice issued in exercise of that revisional jurisdiction was not shown to suffer from lack of jurisdiction or any patent infirmity, so it was not liable to be quashed at the threshold. The assessee remains free to raise all substantive objections before the revisional authority, which must decide them independently and in accordance with law. Case-Laws VAT and Sales Tax Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162737