https://www.taxtmi.com/caselaws?id=153097 The appellate power under section 34 of the Kerala General Sales Tax Act was described as wide enough to cover not only the final tax computation but also each constituent step in the assessment process. On that basis, the appellate authority could examine the assessing authority's refusal to grant composition under section 7, including whether the exercise of discretion on delay was legal, proper, and fair. Once the condonation decision formed part of the assessment order, it remained subject to appellate scrutiny. The text also records a finding that sufficient cause existed for the delay, so consequential relief could be directed. en-us Thu, 04 Sep 1980 00:00:00 +0530 Wed, 17 Jul 2013 14:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153097 The appellate power under section 34 of the Kerala General Sales Tax Act was described as wide enough to cover not only the final tax computation but also each constituent step in the assessment process. On that basis, the appellate authority could examine the assessing authority's refusal to grant composition under section 7, including whether the exercise of discretion on delay was legal, proper, and fair. Once the condonation decision formed part of the assessment order, it remained subject to appellate scrutiny. The text also records a finding that sufficient cause existed for the delay, so consequential relief could be directed. Case-Laws VAT and Sales Tax Thu, 04 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153097