https://www.taxtmi.com/caselaws?id=150380 Canteen sales omitted from the original assessments were brought to tax in reassessment under section 16 of the Madras General Sales Tax Act, but the point was covered by binding precedent holding those sales not taxable for the relevant years, so the Tribunal's view on that issue was affirmed. In an appeal confined to reassessment, the Revenue could not seek enhancement of the original assessment by challenging exemptions granted earlier, because matters outside the reassessment were not in issue and the original assessment was not before the appellate forum. The Revenue's enhancement petitions were therefore held not maintainable. en-us Mon, 29 Jan 1973 00:00:00 +0530 Tue, 14 May 2013 10:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150380 Canteen sales omitted from the original assessments were brought to tax in reassessment under section 16 of the Madras General Sales Tax Act, but the point was covered by binding precedent holding those sales not taxable for the relevant years, so the Tribunal's view on that issue was affirmed. In an appeal confined to reassessment, the Revenue could not seek enhancement of the original assessment by challenging exemptions granted earlier, because matters outside the reassessment were not in issue and the original assessment was not before the appellate forum. The Revenue's enhancement petitions were therefore held not maintainable. Case-Laws VAT and Sales Tax Mon, 29 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150380