https://www.taxtmi.com/caselaws?id=154031 Under the Karnataka Sales Tax Act, the appellate authority's power to enhance an assessment is limited to the levy or assessment that is itself under appeal. Because surcharge under section 6B is distinct from sales tax under section 5(1), an appeal confined to surcharge did not permit enhancement of the tax rate on taxable turnover. The High Court held that the Deputy Commissioner acted beyond jurisdiction in enhancing a matter not challenged in the appeal, and the enhancement was invalid. en-us Mon, 07 Nov 1983 00:00:00 +0530 Mon, 05 Aug 2013 16:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154031 Under the Karnataka Sales Tax Act, the appellate authority's power to enhance an assessment is limited to the levy or assessment that is itself under appeal. Because surcharge under section 6B is distinct from sales tax under section 5(1), an appeal confined to surcharge did not permit enhancement of the tax rate on taxable turnover. The High Court held that the Deputy Commissioner acted beyond jurisdiction in enhancing a matter not challenged in the appeal, and the enhancement was invalid. Case-Laws VAT and Sales Tax Mon, 07 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154031