https://www.taxtmi.com/caselaws?id=150081 In an appeal under Section 36(3)(a)(iii) of the Madras General Sales Tax Act, the Tribunal's power to pass appropriate orders was confined to matters actually in issue before it. A turnover item expressly given up by the assessee before the Appellate Assistant Commissioner could not later be revived in remand proceedings or higher appeal, even by relying on subsequent judicial developments. The appellate process could not extend beyond the subject-matter preserved in the first appeal, and a voluntarily abandoned claim remained outside the Tribunal's remit. en-us Mon, 19 Jan 1970 00:00:00 +0530 Wed, 08 May 2013 15:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150081 In an appeal under Section 36(3)(a)(iii) of the Madras General Sales Tax Act, the Tribunal's power to pass appropriate orders was confined to matters actually in issue before it. A turnover item expressly given up by the assessee before the Appellate Assistant Commissioner could not later be revived in remand proceedings or higher appeal, even by relying on subsequent judicial developments. The appellate process could not extend beyond the subject-matter preserved in the first appeal, and a voluntarily abandoned claim remained outside the Tribunal's remit. Case-Laws VAT and Sales Tax Mon, 19 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150081