https://www.taxtmi.com/caselaws?id=164198 In a limited remand, only the portion of the assessment actually set aside or reconsidered merges in the fresh order; the original assessment survives for issues outside the remand. Applying that principle, limitation for reassessment under section 19(1) of the M.P. General Sales Tax Act, 1958 could not be computed from the later remand order for matters not covered by the appellate direction. The reassessment period therefore ran from the original assessment order for those remaining issues, and the reassessment was barred by limitation. en-us Wed, 01 Sep 2010 00:00:00 +0530 Thu, 25 Sep 2014 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164198 In a limited remand, only the portion of the assessment actually set aside or reconsidered merges in the fresh order; the original assessment survives for issues outside the remand. Applying that principle, limitation for reassessment under section 19(1) of the M.P. General Sales Tax Act, 1958 could not be computed from the later remand order for matters not covered by the appellate direction. The reassessment period therefore ran from the original assessment order for those remaining issues, and the reassessment was barred by limitation. Case-Laws VAT and Sales Tax Wed, 01 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164198