https://www.taxtmi.com/caselaws?id=357203 The third proviso to Section 58(1) of the Tamil Nadu Value Added Tax Act, 2006 bars second appeals only where the first appellate authority sets aside the assessment and directs a fresh assessment. Although the first appellate order used remand-like language, it in substance decided the merits, confirmed the assessment on the main issues, and left only one limited aspect for further disposal. As the assessment was not set aside for a fresh assessment of the whole matter, the statutory embargo did not apply. The second appeals were therefore maintainable, and the Tribunal erred in refusing to entertain them. en-us Fri, 23 Feb 2018 00:00:00 +0530 Tue, 20 Mar 2018 08:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357203 The third proviso to Section 58(1) of the Tamil Nadu Value Added Tax Act, 2006 bars second appeals only where the first appellate authority sets aside the assessment and directs a fresh assessment. Although the first appellate order used remand-like language, it in substance decided the merits, confirmed the assessment on the main issues, and left only one limited aspect for further disposal. As the assessment was not set aside for a fresh assessment of the whole matter, the statutory embargo did not apply. The second appeals were therefore maintainable, and the Tribunal erred in refusing to entertain them. Case-Laws VAT and Sales Tax Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357203