https://www.taxtmi.com/caselaws?id=151156 Revisional power under section 10 of the U.P. Sales Tax Act was confined to the subject-matter of the appeal or revision and did not include an implied power of enhancement. Because the rate of tax on dhoop batti had not been in dispute before the appellate authority, only the turnover quantum, the revising authority could not introduce a new ground to increase the tax rate. The revising authority therefore acted beyond jurisdiction by enhancing tax on an issue not raised below. The assessee succeeded, and the objection to enhancement was upheld. en-us Tue, 15 Jul 1975 00:00:00 +0530 Fri, 31 May 2013 16:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151156 Revisional power under section 10 of the U.P. Sales Tax Act was confined to the subject-matter of the appeal or revision and did not include an implied power of enhancement. Because the rate of tax on dhoop batti had not been in dispute before the appellate authority, only the turnover quantum, the revising authority could not introduce a new ground to increase the tax rate. The revising authority therefore acted beyond jurisdiction by enhancing tax on an issue not raised below. The assessee succeeded, and the objection to enhancement was upheld. Case-Laws VAT and Sales Tax Tue, 15 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151156