https://www.taxtmi.com/caselaws?id=168027 Section 84(7) of the Rajasthan Sales Tax Act, 1994 authorises the appellate authority to set aside an assessment and direct further enquiry, and it does not prohibit a second remand where the earlier remand was not fully complied with. The court noted that the assessment raised factual issues requiring proper enquiry, including the identity of the real persons behind a suspected benami concern. The Tax Board was therefore wrong to quash the remand and foreclose further examination. The assessing authority was expected to use its coercive powers, complete the enquiry, and pass fresh assessment orders in accordance with law. en-us Wed, 12 Oct 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168027 Section 84(7) of the Rajasthan Sales Tax Act, 1994 authorises the appellate authority to set aside an assessment and direct further enquiry, and it does not prohibit a second remand where the earlier remand was not fully complied with. The court noted that the assessment raised factual issues requiring proper enquiry, including the identity of the real persons behind a suspected benami concern. The Tax Board was therefore wrong to quash the remand and foreclose further examination. The assessing authority was expected to use its coercive powers, complete the enquiry, and pass fresh assessment orders in accordance with law. Case-Laws VAT and Sales Tax Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168027