https://www.taxtmi.com/caselaws?id=100857 Under amended section 9(2) of the Central Sales Tax Act, 1956, the powers of the assessing authorities for Central sales tax are drawn from the State general sales tax law in force during the relevant assessment year. Because the Madras General Sales Tax Act, 1959 then conferred power to enhance an assessment, the Appellate Assistant Commissioner could lawfully exercise that power in dealing with the Central sales tax assessment. The enhancement was therefore within jurisdiction, notwithstanding that an earlier State Act existed when the Central Act was enacted. en-us Thu, 22 Feb 1973 00:00:00 +0530 Tue, 17 Sep 2013 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100857 Under amended section 9(2) of the Central Sales Tax Act, 1956, the powers of the assessing authorities for Central sales tax are drawn from the State general sales tax law in force during the relevant assessment year. Because the Madras General Sales Tax Act, 1959 then conferred power to enhance an assessment, the Appellate Assistant Commissioner could lawfully exercise that power in dealing with the Central sales tax assessment. The enhancement was therefore within jurisdiction, notwithstanding that an earlier State Act existed when the Central Act was enacted. Case-Laws VAT and Sales Tax Thu, 22 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100857