https://www.taxtmi.com/caselaws?id=140074 Section 38(5) of the Madhya Pradesh General Sales Tax Act, 1958 empowers the appellate authority to enhance assessment while disposing of an appeal, and that power carries a duty to determine the true assessment in the interests of the revenue. Once an appeal is filed, the assessee cannot defeat that statutory function by seeking withdrawal of the appeal. The pending enhancement application therefore had to be considered on its merits, and the appeal could not be dismissed as not pressed in a manner that extinguished that jurisdiction. en-us Fri, 03 Sep 1965 00:00:00 +0530 Thu, 18 Apr 2013 12:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140074 Section 38(5) of the Madhya Pradesh General Sales Tax Act, 1958 empowers the appellate authority to enhance assessment while disposing of an appeal, and that power carries a duty to determine the true assessment in the interests of the revenue. Once an appeal is filed, the assessee cannot defeat that statutory function by seeking withdrawal of the appeal. The pending enhancement application therefore had to be considered on its merits, and the appeal could not be dismissed as not pressed in a manner that extinguished that jurisdiction. Case-Laws VAT and Sales Tax Fri, 03 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140074