https://www.taxtmi.com/caselaws?id=154085 Section 36(3)(a)(i) of the Tamil Nadu General Sales Tax Act, 1959 gives the Appellate Tribunal power, in an appeal against assessment, to confirm, reduce, enhance or annul the assessment or penalty. The provision is directed to the assessment itself and is not limited to the precise scope of the first appellate order. On that basis, the Tribunal may consider a Revenue enhancement petition even where the turnover sought to be enhanced was not specifically disputed before the first appellate authority. Earlier narrower decisions were treated as not governing this provision. en-us Wed, 30 Mar 1983 00:00:00 +0530 Tue, 06 Aug 2013 17:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154085 Section 36(3)(a)(i) of the Tamil Nadu General Sales Tax Act, 1959 gives the Appellate Tribunal power, in an appeal against assessment, to confirm, reduce, enhance or annul the assessment or penalty. The provision is directed to the assessment itself and is not limited to the precise scope of the first appellate order. On that basis, the Tribunal may consider a Revenue enhancement petition even where the turnover sought to be enhanced was not specifically disputed before the first appellate authority. Earlier narrower decisions were treated as not governing this provision. Case-Laws VAT and Sales Tax Wed, 30 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154085