https://www.taxtmi.com/caselaws?id=182679 The High Court set aside the Tribunal's remand order in a Sales Tax Revision case, directing the Tribunal to decide the Second Appeals itself. The Court emphasized the importance of considering available evidence and avoiding successive remands for effective dispute resolution. The judgment highlighted that remand should only occur when necessary for retrial after an appeal reversal, not solely due to evidence insufficiency. The Court concluded by allowing the revision and providing guidance for the proper disposal of Second Appeals in accordance with the law. en-us Tue, 24 Jan 1995 00:00:00 +0530 Tue, 17 May 2016 14:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182679 The High Court set aside the Tribunal's remand order in a Sales Tax Revision case, directing the Tribunal to decide the Second Appeals itself. The Court emphasized the importance of considering available evidence and avoiding successive remands for effective dispute resolution. The judgment highlighted that remand should only occur when necessary for retrial after an appeal reversal, not solely due to evidence insufficiency. The Court concluded by allowing the revision and providing guidance for the proper disposal of Second Appeals in accordance with the law. Case-Laws VAT and Sales Tax Tue, 24 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182679