https://www.taxtmi.com/caselaws?id=128180 Under the Orissa Sales Tax Act, the second appellate tribunal's plenary powers allowed it to confirm, reduce, enhance or annul an assessment and to dispose of the appeal on merits even if the State filed no cross-objection. The absence of a cross-objection was only optional procedural non-compliance and did not curtail the tribunal's jurisdiction to grant the relief warranted by law. The legal position affirmed was that appellate power remains fully available where the statute requires merit-based disposal, and complete relief may be granted notwithstanding the State's failure to cross-object. en-us Wed, 22 Mar 1961 00:00:00 +0530 Fri, 29 Mar 2013 17:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128180 Under the Orissa Sales Tax Act, the second appellate tribunal's plenary powers allowed it to confirm, reduce, enhance or annul an assessment and to dispose of the appeal on merits even if the State filed no cross-objection. The absence of a cross-objection was only optional procedural non-compliance and did not curtail the tribunal's jurisdiction to grant the relief warranted by law. The legal position affirmed was that appellate power remains fully available where the statute requires merit-based disposal, and complete relief may be granted notwithstanding the State's failure to cross-object. Case-Laws VAT and Sales Tax Wed, 22 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128180