https://www.taxtmi.com/caselaws?id=152624 The appellate power to confirm, reduce, enhance or annul an assessment was treated as wide enough to permit enhancement beyond the turnover originally assessed, and the absence of a departmental appeal did not limit that authority. The assessee's objection to enhancement also failed because notice of the enhancement petition was given and objections were filed. On cotton turnover, however, the possible inclusion of an amount relatable to cotton seeds required factual and legal examination, since cotton and cotton seeds were treated differently under the taxing scheme. The matter was therefore remitted for reconsideration of that aspect in accordance with law. en-us Thu, 26 Jul 1979 00:00:00 +0530 Mon, 08 Jul 2013 11:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152624 The appellate power to confirm, reduce, enhance or annul an assessment was treated as wide enough to permit enhancement beyond the turnover originally assessed, and the absence of a departmental appeal did not limit that authority. The assessee's objection to enhancement also failed because notice of the enhancement petition was given and objections were filed. On cotton turnover, however, the possible inclusion of an amount relatable to cotton seeds required factual and legal examination, since cotton and cotton seeds were treated differently under the taxing scheme. The matter was therefore remitted for reconsideration of that aspect in accordance with law. Case-Laws VAT and Sales Tax Thu, 26 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152624