https://www.taxtmi.com/caselaws?id=161927 Section 22(5A) of the Bombay Sales Tax Act, 1959 applied only where the dealer had obtained registration on its own application and it was then found that it ought not to have been registered under section 22; absent that finding, tax on the sale of scrap materials could not be sustained. The appellate power under section 55(6)(c) was confined to the subject-matter of the appeal and issues raised by the appellant, so a wholly unconnected point could not be examined. The levy on aluminium cuttings and brass borings was therefore disallowed, and the revenue's attempt to raise an extraneous issue was rejected. en-us Tue, 12 Apr 2005 00:00:00 +0530 Tue, 11 Feb 2014 14:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161927 Section 22(5A) of the Bombay Sales Tax Act, 1959 applied only where the dealer had obtained registration on its own application and it was then found that it ought not to have been registered under section 22; absent that finding, tax on the sale of scrap materials could not be sustained. The appellate power under section 55(6)(c) was confined to the subject-matter of the appeal and issues raised by the appellant, so a wholly unconnected point could not be examined. The levy on aluminium cuttings and brass borings was therefore disallowed, and the revenue's attempt to raise an extraneous issue was rejected. Case-Laws VAT and Sales Tax Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161927