https://www.taxtmi.com/caselaws?id=86128 Section 34 of the Tamil Nadu General Sales Tax Act, 1959 barred suo motu revisional interference by the Board of Revenue once the assessee had carried the Appellate Assistant Commissioner's order to the Appellate Tribunal. The statutory scheme under Section 36 placed the entire appellate order within the Tribunal's jurisdiction, including power to consider the full order and enhance assessment or penalty after hearing the assessee. The order could not be split into favourable and adverse parts for parallel revision by another authority. The revisional authority was therefore barred from separately scrutinising any part of the same order after the appeal to the Tribunal. en-us Tue, 13 Aug 1996 00:00:00 +0530 Tue, 08 Jul 2014 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86128 Section 34 of the Tamil Nadu General Sales Tax Act, 1959 barred suo motu revisional interference by the Board of Revenue once the assessee had carried the Appellate Assistant Commissioner's order to the Appellate Tribunal. The statutory scheme under Section 36 placed the entire appellate order within the Tribunal's jurisdiction, including power to consider the full order and enhance assessment or penalty after hearing the assessee. The order could not be split into favourable and adverse parts for parallel revision by another authority. The revisional authority was therefore barred from separately scrutinising any part of the same order after the appeal to the Tribunal. Case-Laws VAT and Sales Tax Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86128