https://www.taxtmi.com/caselaws?id=151621 The Bombay High Court held that an appellate authority in assessment proceedings cannot extend the protective effect of an earlier determination under the Bombay Sales Tax Act, 1959, where the statute confers that power only in determination proceedings. Section 52(2) was described as a limited power, and the Tribunal was bound to act strictly within the four corners of the Act. A plea for broader equitable relief under section 55(6) was rejected because it could not justify reading into the statute a power not expressly granted. The Tribunal's extension of the earlier determination was therefore beyond jurisdiction and answered against the assessee. en-us Fri, 18 Nov 1977 00:00:00 +0530 Fri, 07 Jun 2013 18:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151621 The Bombay High Court held that an appellate authority in assessment proceedings cannot extend the protective effect of an earlier determination under the Bombay Sales Tax Act, 1959, where the statute confers that power only in determination proceedings. Section 52(2) was described as a limited power, and the Tribunal was bound to act strictly within the four corners of the Act. A plea for broader equitable relief under section 55(6) was rejected because it could not justify reading into the statute a power not expressly granted. The Tribunal's extension of the earlier determination was therefore beyond jurisdiction and answered against the assessee. Case-Laws VAT and Sales Tax Fri, 18 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151621