https://www.taxtmi.com/caselaws?id=157569 An assessee's challenge to purchase tax and consequential penalty was held not barred merely because a concession had earlier been made before the first appellate authority. The appeal was treated as covering the assessment order as a whole, so a fresh or different legal ground could still be urged if it related to the same subject-matter. An erroneous concession of law, particularly one inconsistent with binding authority, could not prevent adjudication on merits. Because penalty under section 45 depended on liability to purchase tax under section 16, the Tribunal was required to examine both questions and could not refuse to entertain the grounds. en-us Tue, 15 Sep 1992 00:00:00 +0530 Tue, 08 Oct 2013 12:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157569 An assessee's challenge to purchase tax and consequential penalty was held not barred merely because a concession had earlier been made before the first appellate authority. The appeal was treated as covering the assessment order as a whole, so a fresh or different legal ground could still be urged if it related to the same subject-matter. An erroneous concession of law, particularly one inconsistent with binding authority, could not prevent adjudication on merits. Because penalty under section 45 depended on liability to purchase tax under section 16, the Tribunal was required to examine both questions and could not refuse to entertain the grounds. Case-Laws VAT and Sales Tax Tue, 15 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157569