https://www.taxtmi.com/caselaws?id=152895 Wide appellate powers under the Sales Tax Act allowed the Appellate Tribunal to entertain a new ground in second appeal challenging the applicable rate of levy under section 5A read with section 5(2). The Tribunal's authority under section 39, including power to pass such orders as it thought fit, was treated as broad enough to permit the additional ground despite the appeal form. On that basis, the Tribunal was justified in accepting the assessee's contention on the lower rate of tax, and the revenue's revision failed. en-us Fri, 06 Jul 1979 00:00:00 +0530 Fri, 12 Jul 2013 15:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152895 Wide appellate powers under the Sales Tax Act allowed the Appellate Tribunal to entertain a new ground in second appeal challenging the applicable rate of levy under section 5A read with section 5(2). The Tribunal's authority under section 39, including power to pass such orders as it thought fit, was treated as broad enough to permit the additional ground despite the appeal form. On that basis, the Tribunal was justified in accepting the assessee's contention on the lower rate of tax, and the revenue's revision failed. Case-Laws VAT and Sales Tax Fri, 06 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152895