https://www.taxtmi.com/caselaws?id=152714 Under the Tamil Nadu General Sales Tax Act, 1959, the right of appeal is confined to matters actually put in dispute at the earlier appellate stage. A turnover item not challenged before the Appellate Assistant Commissioner cannot be raised for the first time before the Sales Tax Appellate Tribunal, because doing so would amount to introducing a new and independent appeal on that item. The broader view that the Tribunal may re-examine any question relating to the assessment was rejected as inconsistent with the statutory appellate scheme and binding precedent. The assessee therefore could not obtain relief on the new objection before the Tribunal. en-us Fri, 15 Dec 1978 00:00:00 +0530 Tue, 09 Jul 2013 14:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152714 Under the Tamil Nadu General Sales Tax Act, 1959, the right of appeal is confined to matters actually put in dispute at the earlier appellate stage. A turnover item not challenged before the Appellate Assistant Commissioner cannot be raised for the first time before the Sales Tax Appellate Tribunal, because doing so would amount to introducing a new and independent appeal on that item. The broader view that the Tribunal may re-examine any question relating to the assessment was rejected as inconsistent with the statutory appellate scheme and binding precedent. The assessee therefore could not obtain relief on the new objection before the Tribunal. Case-Laws VAT and Sales Tax Fri, 15 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152714