https://www.taxtmi.com/caselaws?id=155718 In a tax appeal under section 31 of the Tamil Nadu General Sales Tax Act, an assessee is not barred from raising additional grounds merely because a turnover was omitted from the original memorandum of appeal. Section 31 and rule 27, read with Form I, contain no express prohibition against such grounds, and the appellate authority's wide powers to confirm, reduce, enhance, annul or otherwise deal with the assessment are not limited by civil-litigation style pleading rules. Admission of additional grounds remains subject to the appellate authority's judicial discretion, including consideration of limitation. The earlier contrary view was held unsound and overruled. en-us Tue, 14 Mar 1989 00:00:00 +0530 Fri, 06 Sep 2013 18:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155718 In a tax appeal under section 31 of the Tamil Nadu General Sales Tax Act, an assessee is not barred from raising additional grounds merely because a turnover was omitted from the original memorandum of appeal. Section 31 and rule 27, read with Form I, contain no express prohibition against such grounds, and the appellate authority's wide powers to confirm, reduce, enhance, annul or otherwise deal with the assessment are not limited by civil-litigation style pleading rules. Admission of additional grounds remains subject to the appellate authority's judicial discretion, including consideration of limitation. The earlier contrary view was held unsound and overruled. Case-Laws VAT and Sales Tax Tue, 14 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155718