https://www.taxtmi.com/caselaws?id=376213 Issues decided in an earlier appealable order that was not challenged in time attain finality and cannot be reopened in an appeal from a later order on a different subject matter. The earlier order implementing remand directions on Form 25A and stock transfer was distinct from the later order giving effect to the High Court judgment on trade discount, so the assessee could not revive concluded matters in the later appeal. The doctrine of merger also did not apply because merger requires the later superior order to operate on the same subject matter as the earlier order. The revisions were therefore not maintainable to the extent they sought to disturb the final earlier order. en-us Fri, 15 Feb 2019 00:00:00 +0530 Tue, 05 Mar 2019 07:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376213 Issues decided in an earlier appealable order that was not challenged in time attain finality and cannot be reopened in an appeal from a later order on a different subject matter. The earlier order implementing remand directions on Form 25A and stock transfer was distinct from the later order giving effect to the High Court judgment on trade discount, so the assessee could not revive concluded matters in the later appeal. The doctrine of merger also did not apply because merger requires the later superior order to operate on the same subject matter as the earlier order. The revisions were therefore not maintainable to the extent they sought to disturb the final earlier order. Case-Laws VAT and Sales Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376213