https://www.taxtmi.com/caselaws?id=159661 A second appeal under section 10(2) of the U.P. Trade Tax Act, 1948 is confined to the subject-matter of the first appellate order under section 9. Where the dealer's first appeal was limited to the rate of tax and did not put turnover in issue, the Commissioner could not use the second appeal to reopen the original assessment on turnover. The power of enhancement did not extend to matters never adjudicated in the first appeal, and the Tribunal lacked jurisdiction to entertain that ground. en-us Thu, 10 Dec 1998 00:00:00 +0530 Thu, 28 Nov 2013 18:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159661 A second appeal under section 10(2) of the U.P. Trade Tax Act, 1948 is confined to the subject-matter of the first appellate order under section 9. Where the dealer's first appeal was limited to the rate of tax and did not put turnover in issue, the Commissioner could not use the second appeal to reopen the original assessment on turnover. The power of enhancement did not extend to matters never adjudicated in the first appeal, and the Tribunal lacked jurisdiction to entertain that ground. Case-Laws VAT and Sales Tax Thu, 10 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159661