P. S. NARAYANA, J.

Heard Sri Nageswara Rao, learned senior counsel, representing Sri S. Dwarakanath, learned counsel appearing for the petitioner, and Sri K. Raji Reddy, learned Standing Counsel, representing the respondents.

The only question, which had been argued in elaboration by the learned senior counsel representing the petitioner, is that the Tribunal totally erred in deciding a new issue altogether, that too without giving proper opportunity to the petitioner in addressing the arguments relating to the said issue.

Incidentally, the learned senior counsel made certain submissions relating to the factual matrix of the matter and relied on the observations made by the apex court in National Aluminium Co. Ltd. v. State of A.P. [2008] 14 VST 351; [2008] VIL 04 SC.

On the contrary, Sri K. Raji Reddy, learned Standing Counsel representing the respondents would submit that in view of section 21(4) of the Central Sales Tax Act, 1956 (for brevity, "the CST Act"), it cannot be said that any new issue, as such, had been decided. Even otherwise, it is just an interpretation of the provision and hence, it cannot be said to be a case where the Tribunal, for the first time, had deci