https://www.taxtmi.com/caselaws?id=150311 A mistaken description of turnover in the return did not prevent the assessee from disputing its taxability in appeal. The appellate authority was required to examine whether the sales were in fact exigible to tax once that contention was raised, and its refusal to do so amounted to a failure to exercise the jurisdiction vested in it. The doctrine of estoppel did not bar the assessee from challenging the tax treatment of the sales. The assessee was therefore entitled to have the question of taxability decided on merits, and the appellate orders could not stand. en-us Thu, 19 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 11:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150311 A mistaken description of turnover in the return did not prevent the assessee from disputing its taxability in appeal. The appellate authority was required to examine whether the sales were in fact exigible to tax once that contention was raised, and its refusal to do so amounted to a failure to exercise the jurisdiction vested in it. The doctrine of estoppel did not bar the assessee from challenging the tax treatment of the sales. The assessee was therefore entitled to have the question of taxability decided on merits, and the appellate orders could not stand. Case-Laws VAT and Sales Tax Thu, 19 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150311