https://www.taxtmi.com/caselaws?id=153046 Under the Tamil Nadu General Sales Tax Act, 1959, the Tribunal's appellate power under section 36(3) was held to extend to the entire assessment in an assessee's appeal, including confirmation, reduction, enhancement, annulment, or remand. A revenue petition for enhancement was therefore procedurally competent, and the Tribunal could not refuse it merely because the turnover was not earlier raised before the Appellate Assistant Commissioner. Enhancement remained subject to a reasonable opportunity of hearing for the assessee. The Court set aside the Tribunal's contrary orders and remitted the matters for fresh disposal according to law. en-us Tue, 11 Dec 1979 00:00:00 +0530 Tue, 16 Jul 2013 16:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153046 Under the Tamil Nadu General Sales Tax Act, 1959, the Tribunal's appellate power under section 36(3) was held to extend to the entire assessment in an assessee's appeal, including confirmation, reduction, enhancement, annulment, or remand. A revenue petition for enhancement was therefore procedurally competent, and the Tribunal could not refuse it merely because the turnover was not earlier raised before the Appellate Assistant Commissioner. Enhancement remained subject to a reasonable opportunity of hearing for the assessee. The Court set aside the Tribunal's contrary orders and remitted the matters for fresh disposal according to law. Case-Laws VAT and Sales Tax Tue, 11 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153046