https://www.taxtmi.com/caselaws?id=128769 Under the Madras General Sales Tax Act, the appellate Tribunal's power was confined to orders and reliefs available within the statutory scheme. A Government order waiving collection of additional tax was only an administrative instruction and did not change the dealer's underlying liability under the Act. Because collection matters governed by non-statutory directions lay outside appellate control, the Tribunal could not compel assessing authorities to comply with the executive instruction. The stated principle is that a taxing-statute tribunal can exercise only the powers the statute confers and cannot administer or enforce merely administrative directions. en-us Tue, 14 Aug 1962 00:00:00 +0530 Thu, 11 Apr 2013 11:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128769 Under the Madras General Sales Tax Act, the appellate Tribunal's power was confined to orders and reliefs available within the statutory scheme. A Government order waiving collection of additional tax was only an administrative instruction and did not change the dealer's underlying liability under the Act. Because collection matters governed by non-statutory directions lay outside appellate control, the Tribunal could not compel assessing authorities to comply with the executive instruction. The stated principle is that a taxing-statute tribunal can exercise only the powers the statute confers and cannot administer or enforce merely administrative directions. Case-Laws VAT and Sales Tax Tue, 14 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128769