https://www.taxtmi.com/caselaws?id=164329 The High Court held that the Tribunal acted on a non-existent factual premise by assuming the first appellate authority had recorded a finding on the merits of the reassessment under section 21 of the U.P. Trade Tax Act, 1948. In fact, the appellate authority had only remanded the matter for fresh consideration after granting a hearing, without deciding the controversy. On that basis, the Tribunal was not justified in setting aside the remand order or quashing the reassessment proceedings. The Court also held that a second appeal was not maintainable against a pure remand order that created no adverse finding on merits. The revision was allowed and the remand order restored. en-us Tue, 19 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164329 The High Court held that the Tribunal acted on a non-existent factual premise by assuming the first appellate authority had recorded a finding on the merits of the reassessment under section 21 of the U.P. Trade Tax Act, 1948. In fact, the appellate authority had only remanded the matter for fresh consideration after granting a hearing, without deciding the controversy. On that basis, the Tribunal was not justified in setting aside the remand order or quashing the reassessment proceedings. The Court also held that a second appeal was not maintainable against a pure remand order that created no adverse finding on merits. The revision was allowed and the remand order restored. Case-Laws VAT and Sales Tax Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164329