https://www.taxtmi.com/caselaws?id=127605 An assessee could object before the Appellate Tribunal to liability on turnover already assessed, even if that turnover was not disputed in the appeal memorandum. Section 12-A(4) of the Madras General Sales Tax Act was read as giving the Tribunal wide rehearing powers to pass such order as it thinks fit on the appeal as a whole, and the form requirements in section 12-A(3) and rule 13-B(a) did not cut down that jurisdiction. The Tribunal could permit amendment of the memorandum of appeal where necessary. The earlier authority only barred introduction of a new item outside the assessed turnover and did not apply to an objection to part of the existing turnover. The Tribunal therefore had jurisdiction to entertain the objection. en-us Wed, 20 Feb 1957 00:00:00 +0530 Tue, 12 Mar 2013 18:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127605 An assessee could object before the Appellate Tribunal to liability on turnover already assessed, even if that turnover was not disputed in the appeal memorandum. Section 12-A(4) of the Madras General Sales Tax Act was read as giving the Tribunal wide rehearing powers to pass such order as it thinks fit on the appeal as a whole, and the form requirements in section 12-A(3) and rule 13-B(a) did not cut down that jurisdiction. The Tribunal could permit amendment of the memorandum of appeal where necessary. The earlier authority only barred introduction of a new item outside the assessed turnover and did not apply to an objection to part of the existing turnover. The Tribunal therefore had jurisdiction to entertain the objection. Case-Laws VAT and Sales Tax Wed, 20 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127605