https://www.taxtmi.com/caselaws?id=150814 Under section 39 of the Kerala General Sales Tax Act, an appellate tribunal cannot enhance an assessee's turnover in an appeal filed only by the assessee when the department has not filed an appeal or cross-objections. The appellate scheme gives finality to matters not challenged by the aggrieved party and does not permit the respondent to secure a worse position for the appellant without invoking the appellate process. The tribunal's power of enhancement must be exercised consistently with ordinary appellate principles, allowing support for the order under appeal but not adverse relief against the appellant. The enhancement was held erroneous in law and was set aside, with the matter remanded for reconsideration according to law. en-us Fri, 11 Apr 1975 00:00:00 +0530 Thu, 23 May 2013 10:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150814 Under section 39 of the Kerala General Sales Tax Act, an appellate tribunal cannot enhance an assessee's turnover in an appeal filed only by the assessee when the department has not filed an appeal or cross-objections. The appellate scheme gives finality to matters not challenged by the aggrieved party and does not permit the respondent to secure a worse position for the appellant without invoking the appellate process. The tribunal's power of enhancement must be exercised consistently with ordinary appellate principles, allowing support for the order under appeal but not adverse relief against the appellant. The enhancement was held erroneous in law and was set aside, with the matter remanded for reconsideration according to law. Case-Laws VAT and Sales Tax Fri, 11 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150814