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2014 (4) TMI 493 - HC - VAT and Sales TaxValidity of Tribunal Order – Scope of appeals – Scope before tribunal - Held that:- The scope of appeals before tribunal being first and second appeal are laid down in section 73 of GVAT Act – u/s 73(6), tribunal would pass such order on the appeal as it seems just and proper - Since that portion of the order of AO which was in favour of assessee was not the subject matter of appeal, in terms of section 73(6), Tribunal could not have set aside the said order - The matter would have perhaps be different, had there be any cross objections before the tribunal by the Revenue - The scope of the appeal before the tribunal was therefore, confined to finding out whether AO was correct in confirming central sales tax demand of Rs. 6.77 lakhs and further whether the first appellate authority was justified in rejecting the appellant’s appeal – Therefore, appeals of the appellant are allowed - The order of AO dated 30.10.2012 is restored - The appellant’s appeal before the tribunal being Second Appeal No.235/2013 is restored to tribunal and shall be decided afresh – Decided in favour of assessee.
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