https://www.taxtmi.com/caselaws?id=249781 The doctrine of merger applies only to the subject-matter actually decided in appeal; it does not extend to issues not raised or determined there. Since the earlier appeal did not decide the escapement of turnover or the specific exemptions later questioned, the original assessment order did not merge on those aspects. The reassessment under section 12A was therefore not barred, and the assessing authority retained jurisdiction to reopen matters outside the earlier appellate controversy. The Tribunal erred in treating the entire assessment as merged and in holding that reassessment was unavailable. en-us Fri, 13 Dec 2013 00:00:00 +0530 Tue, 08 Jul 2014 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249781 The doctrine of merger applies only to the subject-matter actually decided in appeal; it does not extend to issues not raised or determined there. Since the earlier appeal did not decide the escapement of turnover or the specific exemptions later questioned, the original assessment order did not merge on those aspects. The reassessment under section 12A was therefore not barred, and the assessing authority retained jurisdiction to reopen matters outside the earlier appellate controversy. The Tribunal erred in treating the entire assessment as merged and in holding that reassessment was unavailable. Case-Laws VAT and Sales Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249781