https://www.taxtmi.com/caselaws?id=156193 A wholly new ground disputing the rate of tax cannot ordinarily be raised for the first time before the Sales Tax Appellate Tribunal when it was never urged before the assessing authority or the first appellate authority; the Tribunal cannot be asked to decide a fresh liability at the second appellate stage. Concurrent findings on best judgment assessment and suppression, based on appreciation of evidence and already moderated by the Tribunal, will not be disturbed in revision absent legal infirmity, perversity, or jurisdictional error. The revision petition therefore failed and the assessment as modified by the Tribunal was sustained. en-us Mon, 29 Apr 1991 00:00:00 +0530 Mon, 16 Sep 2013 13:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156193 A wholly new ground disputing the rate of tax cannot ordinarily be raised for the first time before the Sales Tax Appellate Tribunal when it was never urged before the assessing authority or the first appellate authority; the Tribunal cannot be asked to decide a fresh liability at the second appellate stage. Concurrent findings on best judgment assessment and suppression, based on appreciation of evidence and already moderated by the Tribunal, will not be disturbed in revision absent legal infirmity, perversity, or jurisdictional error. The revision petition therefore failed and the assessment as modified by the Tribunal was sustained. Case-Laws VAT and Sales Tax Mon, 29 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156193