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2008 (12) TMI 353 - HC - VAT and Sales TaxAppeal to Appellate Tribunal- Sales Tax Appellate Tribunal holding plea not raised before lower authorities cannot be raised as additional ground in appeal before Tribunal. Section 36(3) of Tamil Nadu Genaral Sales Tax Act, 1959 empowers Tribunal to pass order as it think fit. Same words used in section 254 of Income Tax Act, 1961 and Supreme Court ruling under IT Act on similar issue binding. Tribunal shall consider new grounds which arise from facts before it and on the basis of materials available before it. Tribunal as final fact finding authority bound to answer new grounds when facts required for answering new plea already available on record. Matter remanded to Tribunal for decision on merits.
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