https://www.taxtmi.com/caselaws?id=150568 Additional grounds relating to the same disputed turnover could not be rejected as time-barred merely because they were filed after the appeal period, since they did not introduce any new turnover or fresh subject matter and only supported the pending appeal. The rejection of the application was therefore erroneous and was set aside. Once those grounds were entertainable, the assessee's claim to concessional tax based on C forms had to be examined on merits by the fact-finding forum, so the matter was remitted to the Tribunal for fresh consideration of the C forms and other permissible grounds arising from the same turnover. en-us Tue, 17 Jul 1973 00:00:00 +0530 Sat, 18 May 2013 16:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150568 Additional grounds relating to the same disputed turnover could not be rejected as time-barred merely because they were filed after the appeal period, since they did not introduce any new turnover or fresh subject matter and only supported the pending appeal. The rejection of the application was therefore erroneous and was set aside. Once those grounds were entertainable, the assessee's claim to concessional tax based on C forms had to be examined on merits by the fact-finding forum, so the matter was remitted to the Tribunal for fresh consideration of the C forms and other permissible grounds arising from the same turnover. Case-Laws VAT and Sales Tax Tue, 17 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150568