New tax grounds cannot be raised first time before the Tribunal, and factual suppression findings stand absent legal error.

A wholly new ground disputing the rate of tax cannot ordinarily be raised for the first time before the Sales Tax Appellate Tribunal when it was never urged before the assessing authority or the first appellate authority; the Tribunal cannot be asked to decide a fresh liability at the second appellate stage. Concurrent findings on best judgment assessment and suppression, based on appreciation of evidence and already moderated by the Tribunal, will not be disturbed in revision absent legal infirmity, perversity, or jurisdictional error. The revision petition therefore failed and the assessment as modified by the Tribunal was sustained.

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Issues: (i) Whether a new ground disputing the rate of tax could be raised for the first time before the Sales Tax Appellate Tribunal without having been urged before the assessing authority or the first appellate authority; (ii) Whether the additions made on best judgment assessment and the quantum of suppression required interference in revision.

Issue (i): Whether a new ground disputing the rate of tax could be raised for the first time before the Sales Tax Appellate Tribunal without having been urged before the assessing authority or the first appellate authority.

Analysis: The prior authorities under the Tamil Nadu General Sales Tax Act were examined and the decision holding that the Tribunal cannot entertain a fresh plea never raised before the lower authorities was preferred. The contrary view in later Full Bench decisions was treated as distinguishable because those cases concerned different situations, such as belated production of C forms or additional grounds relating to turnover already in dispute. The ruling that the Tribunal cannot be asked to decide a wholly new liability or new dispute at the second appellate stage was applied.

Conclusion: The new ground was not maintainable before the Tribunal and the assessee could not succeed on that point.

Issue (ii): Whether the additions made on best judgment assessment and the quantum of suppression required interference in revision.

Analysis: The Tribunal had already reappraised the materials, reduced the estimated suppression to some extent, and granted partial relief. The findings on suppression and estimation were concurrent findings based on appreciation of evidence. No legal infirmity, perversity, or jurisdictional error was shown so as to justify revisional interference.

Conclusion: The additions and the reduced quantum fixed by the Tribunal were sustained.

Final Conclusion: The revision petition failed in its entirety and the assessment order as modified by the Tribunal was left undisturbed.

Ratio Decidendi: In a sales tax revision, a wholly new ground not raised before the assessing authority or the first appellate authority cannot ordinarily be entertained for the first time before the Appellate Tribunal, and concurrent factual findings on estimation of turnover will not be interfered with in revision absent legal error.

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