https://www.taxtmi.com/caselaws?id=150572 An appeal to the Tribunal under section 36(1) of the Madras General Sales Tax Act lies only in respect of matters comprised in and decided by the Appellate Assistant Commissioner under section 31(3). Where the assessee challenged only a specified turnover before that authority and obtained full relief, a larger turnover not raised there could not be brought up for the first time in the Tribunal appeal. The absence of any effective step to enlarge the earlier appeal or seek leave meant the fresh challenge was outside the statutory scope, and the Tribunal was right to reject it as not maintainable. en-us Tue, 24 Apr 1973 00:00:00 +0530 Sat, 18 May 2013 17:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150572 An appeal to the Tribunal under section 36(1) of the Madras General Sales Tax Act lies only in respect of matters comprised in and decided by the Appellate Assistant Commissioner under section 31(3). Where the assessee challenged only a specified turnover before that authority and obtained full relief, a larger turnover not raised there could not be brought up for the first time in the Tribunal appeal. The absence of any effective step to enlarge the earlier appeal or seek leave meant the fresh challenge was outside the statutory scope, and the Tribunal was right to reject it as not maintainable. Case-Laws VAT and Sales Tax Tue, 24 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150572