https://www.taxtmi.com/caselaws?id=154084 Under section 36 of the Tamil Nadu General Sales Tax Act, 1959, an assessee's appeal places the entire assessment before the Tribunal, and the Tribunal may examine the correctness of the assessment and enhance it in exercise of its appellate jurisdiction. The fact that the enhancement issue was not considered by the Appellate Assistant Commissioner did not deprive the Tribunal of jurisdiction. The Tribunal's refusal to entertain the Revenue's enhancement petition on maintainability grounds was held unsustainable, and the matter was remitted for disposal on merits. en-us Fri, 15 Jul 1983 00:00:00 +0530 Tue, 06 Aug 2013 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154084 Under section 36 of the Tamil Nadu General Sales Tax Act, 1959, an assessee's appeal places the entire assessment before the Tribunal, and the Tribunal may examine the correctness of the assessment and enhance it in exercise of its appellate jurisdiction. The fact that the enhancement issue was not considered by the Appellate Assistant Commissioner did not deprive the Tribunal of jurisdiction. The Tribunal's refusal to entertain the Revenue's enhancement petition on maintainability grounds was held unsustainable, and the matter was remitted for disposal on merits. Case-Laws VAT and Sales Tax Fri, 15 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154084