https://www.taxtmi.com/caselaws?id=275821 An appellate authority cannot determine liability or compute interest on a sales tax matter when that issue was not raised in the memorandum of appeal and no additional ground was permitted or argued. The Tribunal in the cited matter was confined to the challenge on taxable turnover and had no jurisdiction to travel beyond the issues actually placed before it. Its modification of the interest levy was therefore treated as unjustified and liable to be set aside. The governing principle is that an appellate forum must stay within the grounds properly before it. en-us Fri, 28 Jul 2000 00:00:00 +0530 Thu, 18 Oct 2018 10:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275821 An appellate authority cannot determine liability or compute interest on a sales tax matter when that issue was not raised in the memorandum of appeal and no additional ground was permitted or argued. The Tribunal in the cited matter was confined to the challenge on taxable turnover and had no jurisdiction to travel beyond the issues actually placed before it. Its modification of the interest levy was therefore treated as unjustified and liable to be set aside. The governing principle is that an appellate forum must stay within the grounds properly before it. Case-Laws VAT and Sales Tax Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275821