TaxTMI 
TaxTMI 
2021 (10) TMI 315
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....t petition, challenging the order passed by the 1st respondent, the Appellate Joint Commissioner (CT), Chennai, dated 29.11.2013, in an appeal filed in AP.No.26 of 2013 against the Assessment Order, dated 29.03.2013, for the Assessment Year 2009-10, under Section 9(2) of the Central Sales Tax Act, 1956 ("CST Act" for brevity) read with Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006 ("TNVAT Act" for brevity). The writ petition was disposed of by issuing directions to the appellant to avail the alternate remedy under the provisions of the CST Act by approaching the Tamil Nadu Sales Tax Appellate Tribunal. 3.The appellant has filed this Writ Appeal contending that the learned Writ Court ought to have exercised jurisdiction and inte....
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....rovisions, it was held that the Appellate Authority cannot travel beyond the subject matter of assessment. The operative portion of the judgment reads as follows : "3.The short ground on which the writ petition was filed challenging the order passed by the First Appellate Authority is by contending that the First Appellate Authority, though accepted the stand of the appellant that freight charges cannot be added to the value of the sale, came to the conclusion that the transaction, which according to the appellant, was an interstate sale should be treated as a local sale. The appellant contended that this finding of the First Appellate Authority is wholly without jurisdiction as he has no power to change the character of the transaction a....
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....r of the assessment. The Appellate Authority, in the case on hand has precisely done so and while accepting the case of the appellant that the freight charges cannot be included in the value of the sale transaction, erroneously came to the conclusion that the transaction should be treated as a legal sale which was neither the case of the Assessee nor has decided by the Assessing Officer. In this regard, we are guided by the decision of the Hon-ble Supreme Court in the case of Commissioner of Income Tax (Central), Calcutta Vs. Rai Bahadur Hardutroy Motilal Chamaria, AIR 1968 SC 153, wherein the Court held that the power of enhancement conferred under Section 31(3) of the Income Tax Act is restricted to the subject matter of assessment or the....