TaxTMI 
TaxTMI 
1973 (7) TMI 87
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....nover, the assessee's contention before the assessing authority as well as before the Appellate Assistant Commissioner was that it really represented works contracts and not transactions of sale. But both the assessing authority as well as the Appellate Assistant Commissioner rejected the assessee's contention and held that the turnover represented actual sales of oil-coolers and in that view, sub....
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....s entitled to the benefit of the concessional rate of tax. The Tribunal, however, without going into the merits of the additional grounds, held that the application for leave to raise additional grounds was filed beyond the time fixed for filing an appeal and, therefore, could not be entertained. On the question whether the transactions were works contracts or actual sales, the Tribunal held that ....
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....over for attack by raising an additional ground. In this case there is no question of the assessee filing an application to raise additional grounds within the period of limitation prescribed under the Act. The limitation prescribed under section 36 of the Act is only for filing appeals before the Tribunal and that cannot be invoked in cases where the assessee seeks to raise additional grounds in ....