https://www.taxtmi.com/caselaws?id=155264 An assessee cannot raise before the sales tax appellate tribunal a new objection to the taxability of turnover that was not disputed before the first appellate authority, because the tribunal's scope is confined to matters already in issue. A separate plea that the assessing authority failed to apply the statutory formula for determining taxable turnover must, however, be examined by the tribunal as the final fact-finding forum. The commentary therefore distinguishes between an impermissible fresh ground on liability and a required review of the computation method under section 8-A(1)(a), with the latter needing reconsideration. en-us Tue, 24 Feb 1987 00:00:00 +0530 Mon, 02 Sep 2013 17:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155264 An assessee cannot raise before the sales tax appellate tribunal a new objection to the taxability of turnover that was not disputed before the first appellate authority, because the tribunal's scope is confined to matters already in issue. A separate plea that the assessing authority failed to apply the statutory formula for determining taxable turnover must, however, be examined by the tribunal as the final fact-finding forum. The commentary therefore distinguishes between an impermissible fresh ground on liability and a required review of the computation method under section 8-A(1)(a), with the latter needing reconsideration. Case-Laws VAT and Sales Tax Tue, 24 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155264