https://www.taxtmi.com/caselaws?id=167938 An appellate tribunal cannot decide a question that was not raised or decided in the assessment proceedings or was outside the controversy before it; on that basis, the finding that telecommunication activity constituted 'business' was unsustainable. The text also states that deemed-dealer and retrospective amendments under the Bombay Sales Tax Act could not be applied to scrap and discarded material sales made before 16 August 1985, because the relevant deeming fiction and taxing amendment operated only from that date. Sales of scrap for the earlier period were therefore not liable to tax. en-us Fri, 27 Apr 2012 00:00:00 +0530 Thu, 08 Jan 2015 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167938 An appellate tribunal cannot decide a question that was not raised or decided in the assessment proceedings or was outside the controversy before it; on that basis, the finding that telecommunication activity constituted 'business' was unsustainable. The text also states that deemed-dealer and retrospective amendments under the Bombay Sales Tax Act could not be applied to scrap and discarded material sales made before 16 August 1985, because the relevant deeming fiction and taxing amendment operated only from that date. Sales of scrap for the earlier period were therefore not liable to tax. Case-Laws VAT and Sales Tax Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167938