https://www.taxtmi.com/caselaws?id=99305 A certificate-restricted appeal cannot be expanded at hearing to raise grounds outside the scope of the certificate, especially where the record does not support the proposed factual basis. The Court also treated the amended requirement of depositing assessed tax as a condition precedent to admission of the appeal as operative, because the party failed to show that the lis had commenced and the appellate right had vested before the amendment. The earlier vested-right principle therefore did not apply. The additional grounds were rejected and the assessment-related challenge failed. en-us Tue, 06 Sep 1960 00:00:00 +0530 Tue, 28 Apr 2020 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99305 A certificate-restricted appeal cannot be expanded at hearing to raise grounds outside the scope of the certificate, especially where the record does not support the proposed factual basis. The Court also treated the amended requirement of depositing assessed tax as a condition precedent to admission of the appeal as operative, because the party failed to show that the lis had commenced and the appellate right had vested before the amendment. The earlier vested-right principle therefore did not apply. The additional grounds were rejected and the assessment-related challenge failed. Case-Laws VAT and Sales Tax Tue, 06 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99305