Appellate jurisdiction cannot enhance assessment or withdraw relief without a Revenue appeal or cross-objection.

The Tribunal's jurisdiction in second appeal was confined to the subject matter raised by the assessee, and it could not enlarge the dispute to restore the assessment order or withdraw relief already granted by the first appellate authority. Where the Revenue neither filed an appeal nor a cross-objection, it could not obtain enhancement of the assessment through the assessee's appeal alone. The governing principle is that relief granted to the assessee cannot be upset in the absence of an independent challenge by the Revenue. Accordingly, the Tribunal was not justified in restoring the assessment order or denying the relief already granted.

---

---

Issues: Whether the Sales Tax Tribunal could restore the assessment order and deny the relief granted by the first appellate authority in the assessee's appeal when the Revenue had filed neither an appeal nor a cross-objection.

Analysis: The dispute before the Tribunal was confined to the assessee's challenge to the limited enhancement sustained by the first appellate authority. The Revenue had not appealed against the relief already granted and had not filed any cross-objection under the applicable rules. In such a situation, the Tribunal's power was confined to the subject matter raised by the assessee, and it could not enlarge the controversy or create a case for the Revenue that it had not pursued. The settled principle applied was that, absent an appeal or cross-objection by the Revenue, the Tribunal has no jurisdiction to enhance the assessment or withdraw relief already granted by the first appellate authority.

Conclusion: The Tribunal was not justified in restoring the assessment order or upsetting the relief granted to the assessee in the absence of any appeal or cross-objection by the Revenue.

Ratio Decidendi: In second appeal, the Tribunal cannot enhance an assessment or set aside relief granted to the assessee unless the Revenue has independently challenged that relief by appeal or cross-objection.

---