TaxTMI 
TaxTMI 
1986 (12) TMI 341
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....held the rejection of the account books of the assessee but reduced the quantum of turnover. Against this order, both the Commissioner of Sales Tax as well as the assessee filed second appeals before the Sales Tax Tribunal. The appeal preferred by the assessee was decided earlier by the Tribunal. The main contest in the appeal preferred by the assessee before the Tribunal was as to whether the account books of the assessee were liable to be rejected. The said appeal was duly contested by the Commissioner of Sales Tax before the Tribunal. After hearing the parties, the Tribunal for the reasons stated by it in its impugned order allowed the appeal of the assessee and held that the account books of the assessee were liable to be accepted. It a....
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....e with the controversy as to whether under the situation of that case the doctrine of merger was applicable and the view taken by the Supreme Court was that the said doctrine of merger was not applicable as both the assessee and the Commissioner of Sales Tax had a statutory right of appeal before the Tribunal against the decision of the Assistant Commissioner (Judicial) and in the exercise of that right two separate appeals had been filed. Towards the last of the paragraph 3 of its judgment aforesaid the Supreme Court has clearly mentioned that the doctrine of merger is not applicable when both the parties have filed appeals before the Tribunal against the order of the Assistant Commissioner (Judicial) partly allowing the appeal of the asse....