https://www.taxtmi.com/caselaws?id=163122 The Tribunal should not have decided the assessment on merits after interfering with a remand order, because the first appellate authority had not adjudicated all issues. It also had no proper basis to estimate turnover or grant exemption on an issue not previously decided. The correct course, if the remand was considered unjustified, was to return the matter to the first appellate authority for fresh decision on all issues after considering the material and, if necessary, making further enquiry. en-us Mon, 24 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163122 The Tribunal should not have decided the assessment on merits after interfering with a remand order, because the first appellate authority had not adjudicated all issues. It also had no proper basis to estimate turnover or grant exemption on an issue not previously decided. The correct course, if the remand was considered unjustified, was to return the matter to the first appellate authority for fresh decision on all issues after considering the material and, if necessary, making further enquiry. Case-Laws VAT and Sales Tax Mon, 24 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163122