https://www.taxtmi.com/caselaws?id=166299 The Tax Board's appellate powers under section 85 of the Rajasthan Sales Tax Act, 1994 were wide enough to include remand, because section 85(11) authorised it to pass such order as it thought fit after hearing both sides and section 85(6) reflected broad appellate jurisdiction. The remand was therefore within jurisdiction where the assessee's claim for set-off on diesel purchases required factual consideration by the appellate authority. A revision under section 86(3) lies only on a question of law, and no such question arose from the remand order, so the revisional challenge failed. en-us Fri, 25 Nov 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166299 The Tax Board's appellate powers under section 85 of the Rajasthan Sales Tax Act, 1994 were wide enough to include remand, because section 85(11) authorised it to pass such order as it thought fit after hearing both sides and section 85(6) reflected broad appellate jurisdiction. The remand was therefore within jurisdiction where the assessee's claim for set-off on diesel purchases required factual consideration by the appellate authority. A revision under section 86(3) lies only on a question of law, and no such question arose from the remand order, so the revisional challenge failed. Case-Laws VAT and Sales Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166299