Appellate jurisdiction limited to disputed assessment issues; final matters not challenged in first appeal cannot be reopened later.

Under the Andhra Pradesh General Sales Tax Act, an appeal to the Sales Tax Appellate Tribunal is confined to the turnover, tax, or rate of tax actually disputed before the first appellate authority. The Tribunal's powers to confirm, reduce, enhance, annul, or set aside an assessment operate only within the subject-matter of the appeal, and do not permit reopening portions of the assessment that were not challenged before the Assistant Commissioner and had already become final. Broad wording in section 21(4) does not create an independent jurisdiction to disturb such final matters. The contrary earlier view was disapproved.

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Issues: Whether, in an appeal to the Sales Tax Appellate Tribunal under section 21 of the Andhra Pradesh General Sales Tax Act, the assessee can challenge a part of the assessment order that was not disputed in the appeal before the Assistant Commissioner and had become final.

Analysis: The appellate scheme under sections 19 and 21, read with the relevant rules and forms, shows that the right of appeal is confined to the turnover, tax, or rate of tax actually disputed. The Tribunal's powers to confirm, reduce, enhance, annul, or set aside the assessment must be read with the scope of the appeal itself, and therefore operate only on the subject-matter brought before it. A dealer who did not object to a portion of the assessment before the first appellate authority cannot, in a later appeal to the Tribunal, reopen that portion after it has attained finality. The broader language of section 21(4) does not create an independent power to disturb matters not appealed against, and the contrary view taken in an earlier decision was disapproved.

Conclusion: The Tribunal has no jurisdiction to entertain an appeal, or grant relief, on matters not challenged before the Assistant Commissioner and already final.

Final Conclusion: The common issue was answered against the assessees, and the Tribunal's authority was held to be limited to the disputed subject-matter of the appeal only.

Ratio Decidendi: In a statutory appeal, the appellate authority's power extends only to the subject-matter actually appealed against, and final matters not objected to in the first appeal cannot be reopened in a later appeal by invoking broad appellate powers.

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