HC raps Tribunal for setting aside that part of AO’s order which wasn’t subject matter of appeal

CST & VAT : Where against a particular portion of assessment order, assessee filed appeal before Tribunal, in terms of sub-section (6) of section 73 of Gujarat Value Added Tax Act, 2003, Tribunal could not have set aside that portion of assessment order which was in favour of it assessee and was not subject matter of appeal before it