https://www.taxtmi.com/caselaws?id=151386 The court held that the Tribunal erred in permitting the assessee to raise additional grounds regarding the taxability of turnover not disputed before the Appellate Assistant Commissioner. The turnover was deemed taxable as it did not qualify as agricultural produce under the Act. The rejection of accounts was upheld, but the addition to the lease amount was reduced by 50% due to insufficient evidence. The assessment was revised accordingly, with the revenue succeeding on the substantial question and being awarded costs. en-us Mon, 08 Mar 1976 00:00:00 +0530 Wed, 05 Jun 2013 13:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151386 The court held that the Tribunal erred in permitting the assessee to raise additional grounds regarding the taxability of turnover not disputed before the Appellate Assistant Commissioner. The turnover was deemed taxable as it did not qualify as agricultural produce under the Act. The rejection of accounts was upheld, but the addition to the lease amount was reduced by 50% due to insufficient evidence. The assessment was revised accordingly, with the revenue succeeding on the substantial question and being awarded costs. Case-Laws VAT and Sales Tax Mon, 08 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151386