https://www.taxtmi.com/caselaws?id=151344 Under the Andhra Pradesh General Sales Tax Act, an appeal to the Sales Tax Appellate Tribunal is confined to the turnover, tax, or rate of tax actually disputed before the first appellate authority. The Tribunal's powers to confirm, reduce, enhance, annul, or set aside an assessment operate only within the subject-matter of the appeal, and do not permit reopening portions of the assessment that were not challenged before the Assistant Commissioner and had already become final. Broad wording in section 21(4) does not create an independent jurisdiction to disturb such final matters. The contrary earlier view was disapproved. en-us Wed, 17 Mar 1976 00:00:00 +0530 Tue, 04 Jun 2013 17:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151344 Under the Andhra Pradesh General Sales Tax Act, an appeal to the Sales Tax Appellate Tribunal is confined to the turnover, tax, or rate of tax actually disputed before the first appellate authority. The Tribunal's powers to confirm, reduce, enhance, annul, or set aside an assessment operate only within the subject-matter of the appeal, and do not permit reopening portions of the assessment that were not challenged before the Assistant Commissioner and had already become final. Broad wording in section 21(4) does not create an independent jurisdiction to disturb such final matters. The contrary earlier view was disapproved. Case-Laws VAT and Sales Tax Wed, 17 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151344