https://www.taxtmi.com/caselaws?id=163617 A remand is improper where the material facts are admitted and the dispute turns only on a pure question of law, because the Tribunal should decide the legal issue itself rather than send the matter back for fresh assessment. The controversy concerned whether year-end payments were deductible from turnover under the U.P. Trade Tax Act, and no further factual inquiry was needed. The fact that each assessment year is independent does not justify avoiding determination of the issue raised in appeal. The remand order was held illegal and set aside, and the appeals were directed to be decided afresh in accordance with law. en-us Thu, 27 Sep 2007 00:00:00 +0530 Sat, 05 Apr 2014 14:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163617 A remand is improper where the material facts are admitted and the dispute turns only on a pure question of law, because the Tribunal should decide the legal issue itself rather than send the matter back for fresh assessment. The controversy concerned whether year-end payments were deductible from turnover under the U.P. Trade Tax Act, and no further factual inquiry was needed. The fact that each assessment year is independent does not justify avoiding determination of the issue raised in appeal. The remand order was held illegal and set aside, and the appeals were directed to be decided afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 27 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163617