https://www.taxtmi.com/caselaws?id=163927 A tribunal receiving a remand on a specific jurisdictional issue must decide that issue directly and cannot omit the core question. Here, the High Court had required a categorical finding on whether notice under section 21 of the U.P. Trade Tax Act, 1948 was issued only after sanction by the Additional Commissioner. The Tribunal noted the sanction but did not determine whether a subsequent notice was actually issued or examine the legal effect of any departure from that sequence. Because the remand direction was not complied with, the appellate order was set aside and the matter was remanded for fresh adjudication of the jurisdictional validity of the reassessment proceedings. en-us Mon, 17 Sep 2007 00:00:00 +0530 Fri, 26 Dec 2014 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163927 A tribunal receiving a remand on a specific jurisdictional issue must decide that issue directly and cannot omit the core question. Here, the High Court had required a categorical finding on whether notice under section 21 of the U.P. Trade Tax Act, 1948 was issued only after sanction by the Additional Commissioner. The Tribunal noted the sanction but did not determine whether a subsequent notice was actually issued or examine the legal effect of any departure from that sequence. Because the remand direction was not complied with, the appellate order was set aside and the matter was remanded for fresh adjudication of the jurisdictional validity of the reassessment proceedings. Case-Laws VAT and Sales Tax Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163927