https://www.taxtmi.com/caselaws?id=154395 Surcharge collected on cement sales at Madukkarai was held unauthorised because the area was not within the notified suburban limits when the levy was made, and the departmental communication confirmed no surcharge was payable for the relevant period; the levy was therefore a nullity and refund under Article 226 was granted, with laches, limitation, and alternative remedies not defeating the claim on the facts. In the tax appeal, the Tribunal was held to have jurisdiction to entertain additional grounds and amended relief because appellate proceedings are a continuation of assessment and the authority may correct the assessment in accordance with law even on a ground not raised earlier. en-us Mon, 09 Jan 1984 00:00:00 +0530 Mon, 19 Aug 2013 15:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154395 Surcharge collected on cement sales at Madukkarai was held unauthorised because the area was not within the notified suburban limits when the levy was made, and the departmental communication confirmed no surcharge was payable for the relevant period; the levy was therefore a nullity and refund under Article 226 was granted, with laches, limitation, and alternative remedies not defeating the claim on the facts. In the tax appeal, the Tribunal was held to have jurisdiction to entertain additional grounds and amended relief because appellate proceedings are a continuation of assessment and the authority may correct the assessment in accordance with law even on a ground not raised earlier. Case-Laws VAT and Sales Tax Mon, 09 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154395