https://www.taxtmi.com/caselaws?id=159525 The High Court held in favor of the assessee, ruling that the Gujarat Sales Tax Tribunal has the authority to permit the raising of new grounds affecting the jurisdiction of sales tax authorities during second appeals. The Court emphasized that such grounds can be entertained if they relate to the same subject matter of the appeal. The Court agreed with the Tribunal's decision to allow the opponent-dealer to raise the new ground regarding the nature of transactions, setting aside the Assistant Commissioner's orders and remanding the matters for further consideration. 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 High Court held in favor of the assessee, ruling that the Gujarat Sales Tax Tribunal has the authority to permit the raising of new grounds affecting the jurisdiction of sales tax authorities during second appeals. The Court emphasized that such grounds can be entertained if they relate to the same subject matter of the appeal. The Court agreed with the Tribunal's decision to allow the opponent-dealer to raise the new ground regarding the nature of transactions, setting aside the Assistant Commissioner's orders and remanding the matters for further consideration. Case-Laws VAT and Sales Tax Thu, 12 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159525