https://www.taxtmi.com/caselaws?id=282278 Penalty under Section 4-B(5) of the U.P. Sales Tax Act was unsustainable because the recorded findings showed that all raw material purchased against Form 3-B was used in manufacturing the notified goods and was not diverted for any unauthorised purpose or other disposal. The Tribunal also lacked jurisdiction to remit the matter on an alleged contravention of Section 4-B(6) because that issue had not arisen from the assessment order or the appeal before it. The appellate controversy could not be enlarged beyond the subject-matter actually challenged, so the order remanding the case was set aside and deletion of the penalty was restored. en-us Wed, 02 Apr 2003 00:00:00 +0530 Wed, 31 Jul 2019 16:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282278 Penalty under Section 4-B(5) of the U.P. Sales Tax Act was unsustainable because the recorded findings showed that all raw material purchased against Form 3-B was used in manufacturing the notified goods and was not diverted for any unauthorised purpose or other disposal. The Tribunal also lacked jurisdiction to remit the matter on an alleged contravention of Section 4-B(6) because that issue had not arisen from the assessment order or the appeal before it. The appellate controversy could not be enlarged beyond the subject-matter actually challenged, so the order remanding the case was set aside and deletion of the penalty was restored. Case-Laws VAT and Sales Tax Wed, 02 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282278