1996 (4) TMI 478

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...., J.-This is one more proceeding where the Tribunal has proceeded to consider an aspect that does not arise anywhere either before the assessing authority or before the first appellate authority. The question that is taken up by the Tribunal as the main issue involved is that whether the tapioca chips purchased is liable to purchase tax. 2.. We will demonstrate how the question does not even em....

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.... purchase point." The discussion is to be found in only one paragraph of four lines which is also as follows:   "It is contended in the 6th para that tapioca is exempted from tax. This is not correct. Tapioca is exempted from April 1, 1983 only. Hence their contention is also overruled." Thus it is clear that the question of tapioca chips did not emerge on the factual matrix at the thre....

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....or the assessment year in question (1981-82) tapioca was exempted. The question of chips was not at all urged and taken up for consideration. 5.. It is then obvious that the Tribunal engaged itself in the consideration of a question which factually did not arise any time, either having been contended on behalf of the Revenue or even at the instance of the assessee. 6.. Even then the Tribunal....