https://www.taxtmi.com/caselaws?id=163620 On remand for fresh assessment, the assessing authority retains its original power to examine the material, reject account books and complete the reassessment, subject to the remand directions. The document treats the earlier Full Bench view on the scope of the U.P. Sales Tax Act as controlling and distinguishes a relied-on Division Bench ruling as factually different. It also notes that repeated opportunities were given to produce the account books, but they were not produced, making the remand and the fresh assessment legally sustainable. The first appellate authority and the Tribunal were not required to examine the account books themselves. en-us Fri, 11 Nov 2005 00:00:00 +0530 Sat, 05 Apr 2014 15:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163620 On remand for fresh assessment, the assessing authority retains its original power to examine the material, reject account books and complete the reassessment, subject to the remand directions. The document treats the earlier Full Bench view on the scope of the U.P. Sales Tax Act as controlling and distinguishes a relied-on Division Bench ruling as factually different. It also notes that repeated opportunities were given to produce the account books, but they were not produced, making the remand and the fresh assessment legally sustainable. The first appellate authority and the Tribunal were not required to examine the account books themselves. Case-Laws VAT and Sales Tax Fri, 11 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163620