https://www.taxtmi.com/caselaws?id=76618 The Appellate Tribunal's power under section 36(3) of the Tamil Nadu General Sales Tax Act, 1959 is wide enough to entertain a new ground of law based on facts already on record, even if it was not urged earlier. Where no fresh material is required and the plea goes to correct assessment of tax liability, the Tribunal is not confined to the precise grounds raised before the lower authority. The broader principle that an appellate forum may consider a pure question of law on admitted facts was applied, and the matter was remitted for fresh decision on the additional grounds. en-us Wed, 03 Dec 2008 00:00:00 +0530 Mon, 14 Apr 2014 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76618 The Appellate Tribunal's power under section 36(3) of the Tamil Nadu General Sales Tax Act, 1959 is wide enough to entertain a new ground of law based on facts already on record, even if it was not urged earlier. Where no fresh material is required and the plea goes to correct assessment of tax liability, the Tribunal is not confined to the precise grounds raised before the lower authority. The broader principle that an appellate forum may consider a pure question of law on admitted facts was applied, and the matter was remitted for fresh decision on the additional grounds. Case-Laws VAT and Sales Tax Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76618