Tribunal appeal scope under sales tax law is confined to issues decided by the first appellate authority

An appeal to the Tribunal under section 36(1) of the Madras General Sales Tax Act lies only in respect of matters comprised in and decided by the Appellate Assistant Commissioner under section 31(3). Where the assessee challenged only a specified turnover before that authority and obtained full relief, a larger turnover not raised there could not be brought up for the first time in the Tribunal appeal. The absence of any effective step to enlarge the earlier appeal or seek leave meant the fresh challenge was outside the statutory scope, and the Tribunal was right to reject it as not maintainable.

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Issues: Whether an appeal to the Tribunal under section 36(1) of the Madras General Sales Tax Act lay in respect of turnover that had not been the subject-matter of challenge before the Appellate Assistant Commissioner under section 31(3).

Analysis: The right of appeal to the Tribunal is against the order passed by the Appellate Assistant Commissioner. The assessee had disputed only a specified turnover before that authority, and that dispute was allowed in full. The larger turnover was not included in the appeal before the Appellate Assistant Commissioner, and no effective step was taken to enlarge that appeal or obtain leave to raise that issue there. A fresh challenge to that turnover before the Tribunal was therefore beyond the proper scope of the statutory appeal.

Conclusion: The appeal before the Tribunal in respect of the unchallenged turnover was not maintainable and was rightly rejected.

Ratio Decidendi: An appeal to the Tribunal under section 36(1) lies only against matters that were comprised in and decided by the Appellate Assistant Commissioner under section 31(3); a new dispute not raised before that authority cannot be introduced for the first time in the Tribunal appeal.

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