https://www.taxtmi.com/caselaws?id=159020 The Tribunal cannot decide a tax liability issue that did not arise from the assessment order or the first appellate order and was never part of the record below. Here, the lower authorities dealt only with tapioca simpliciter and its claimed exemption, while liability on tapioca chips was neither raised by the assessing authority nor argued before the appellate authority. Because the question of tapioca chips was outside the scope of the proceedings, the Tribunal travelled beyond the issues properly before it. The discussion on whether tapioca chips retained the character of tapioca could not cure that jurisdictional defect. en-us Thu, 11 Apr 1996 00:00:00 +0530 Wed, 13 Nov 2013 15:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159020 The Tribunal cannot decide a tax liability issue that did not arise from the assessment order or the first appellate order and was never part of the record below. Here, the lower authorities dealt only with tapioca simpliciter and its claimed exemption, while liability on tapioca chips was neither raised by the assessing authority nor argued before the appellate authority. Because the question of tapioca chips was outside the scope of the proceedings, the Tribunal travelled beyond the issues properly before it. The discussion on whether tapioca chips retained the character of tapioca could not cure that jurisdictional defect. Case-Laws VAT and Sales Tax Thu, 11 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159020