https://www.taxtmi.com/caselaws?id=127390 Under section 12-A of the Madras General Sales Tax Act, the Appellate Tribunal's power to pass such order "thereon" as it thinks fit was read with the Act's scheme and the proviso contemplating refund or additional tax on recomputation. On that basis, the Tribunal was not limited to allowing or rejecting individual grounds in isolation. It could determine the correct legal basis of assessment and remand the matter for fresh computation by the assessing authority, even where the recomputation might increase tax liability. The remand jurisdiction was therefore upheld and the assessment was left to be recomputed in accordance with the Tribunal's directions. en-us Thu, 31 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 12:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127390 Under section 12-A of the Madras General Sales Tax Act, the Appellate Tribunal's power to pass such order "thereon" as it thinks fit was read with the Act's scheme and the proviso contemplating refund or additional tax on recomputation. On that basis, the Tribunal was not limited to allowing or rejecting individual grounds in isolation. It could determine the correct legal basis of assessment and remand the matter for fresh computation by the assessing authority, even where the recomputation might increase tax liability. The remand jurisdiction was therefore upheld and the assessment was left to be recomputed in accordance with the Tribunal's directions. Case-Laws VAT and Sales Tax Thu, 31 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127390