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2019 (3) TMI 234 - HC - VAT and Sales TaxValidity of remand order - remand was only for reason of the assessment order having been passed ex parte and there was a direction to consider the issues afresh after hearing the assessee - whether in an appeal from the order dated 10.03.2010, the assessee could agitate the issues, which were considered by the Assessing Officer on remand made by the first Appellate Authority and the Tribunal; by order dated 04.02.2008? Held that:- It is clear that the direction was to make assessment and pass fresh orders in accordance with law. It was also directed that there shall be no rejection of the appellant's claim for exemption for trade discount, solely on the ground that the discount amounts were not shown in the sale invoices. The remand applied only to the trade discounts. Despite the High Court judgment having been given effect to by order dated 10.03.2010, necessarily, the Assessing Officer would have to further modify the assessment, insofar as the trade discount is concerned. The two issues, which were remanded by the first Appellate Authority and the Tribunal were finalised by the order dated 04.02.2008 (Annexure-F), which was not challenged in a statutory appeal. If there was such a challenge made, going by the Full Bench decision, the issues decided by the first Appellate Authority with respect to From 25A, could have been agitated before the Tribunal and the issue of stock transfer decided by the Tribunal and remanded for computation, could have been agitated in all its aspects before the High Court. The assessee failed to challenge the order dated 04.02.2008. The issues having been resolved finally and the order having acquired finality by sheer passage of time, an appeal from the order dated 10.03.2010 could not agitate those issues settled by that earlier order dated 04.02.2008. The order dated 04.02.2008 had acquired finality for no appeal having been preferred therefrom. The question of law framed, hence is answered in favour of the revenue - revision dismissed.
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