https://www.taxtmi.com/caselaws?id=151261 Under section 36(3)(a)(i) of the Tamil Nadu General Sales Tax Act, 1959, the Tribunal's appellate powers to confirm, reduce, enhance or annul an assessment or penalty do not include an independent power to restore a penalty already set aside by the first appellate authority. Enhancement applies only where a penalty still subsists and can be increased; it does not authorise revival of a cancelled penalty. As the State sought only restoration of the annulled penalty, the request fell outside the statutory scope of the Tribunal's jurisdiction. The revision therefore failed. en-us Fri, 04 Feb 1977 00:00:00 +0530 Mon, 03 Jun 2013 11:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151261 Under section 36(3)(a)(i) of the Tamil Nadu General Sales Tax Act, 1959, the Tribunal's appellate powers to confirm, reduce, enhance or annul an assessment or penalty do not include an independent power to restore a penalty already set aside by the first appellate authority. Enhancement applies only where a penalty still subsists and can be increased; it does not authorise revival of a cancelled penalty. As the State sought only restoration of the annulled penalty, the request fell outside the statutory scope of the Tribunal's jurisdiction. The revision therefore failed. Case-Laws VAT and Sales Tax Fri, 04 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151261