https://www.taxtmi.com/caselaws?id=159525 The Tribunal's appellate power under the Act extends to questions of fact and law arising in the appeal, and it may permit a new ground if the subject-matter remains unchanged. Here, the assessee was allowed to argue for the first time in second appeal that the transactions were services, not sales, so no tax was payable. Because the plea went to tax liability and the taxing authority's jurisdiction, its earlier omission did not bar consideration at the appellate stage. The Tribunal was therefore justified in admitting the ground and remanding the matter for fresh disposal. en-us Thu, 12 Nov 1992 00:00:00 +0530 Tue, 26 Nov 2013 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159525 The Tribunal's appellate power under the Act extends to questions of fact and law arising in the appeal, and it may permit a new ground if the subject-matter remains unchanged. Here, the assessee was allowed to argue for the first time in second appeal that the transactions were services, not sales, so no tax was payable. Because the plea went to tax liability and the taxing authority's jurisdiction, its earlier omission did not bar consideration at the appellate stage. The Tribunal was therefore justified in admitting the ground and remanding the matter for fresh disposal. Case-Laws VAT and Sales Tax Thu, 12 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159525