https://www.taxtmi.com/caselaws?id=153725 Under the unamended appellate provision, the appellate authority could deal only with the subject-matter of the pending appeal and could not travel beyond it, though it could decide any liability issue properly arising within that scope. Because the appeal concerned liability under section 14, the retrospective substitution of section 14(2A) permitted application of the enhanced purchase tax rate. The pro rata method for form 15 contraventions applied only to raw-material purchases and not to machinery purchases, so the breach was confined to raw-material purchases and not the larger combined figure. en-us Tue, 11 Jan 1983 00:00:00 +0530 Sat, 27 Jul 2013 13:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153725 Under the unamended appellate provision, the appellate authority could deal only with the subject-matter of the pending appeal and could not travel beyond it, though it could decide any liability issue properly arising within that scope. Because the appeal concerned liability under section 14, the retrospective substitution of section 14(2A) permitted application of the enhanced purchase tax rate. The pro rata method for form 15 contraventions applied only to raw-material purchases and not to machinery purchases, so the breach was confined to raw-material purchases and not the larger combined figure. Case-Laws VAT and Sales Tax Tue, 11 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153725