https://www.taxtmi.com/caselaws?id=154087 Section 36(3) of the Central Sales Tax Act, 1956 gives the Appellate Tribunal plenary power in an appeal against an assessment order to confirm, reduce, enhance or annul the assessment. That power is not conditioned on whether the Appellate Assistant Commissioner had previously considered or rejected enhancement. The absence of an earlier enhancement step at the first appellate stage does not limit the Tribunal's statutory jurisdiction. The enhancement petition therefore had to be examined on merits, and the Tribunal's contrary view was held erroneous. en-us Thu, 15 Apr 1982 00:00:00 +0530 Tue, 06 Aug 2013 17:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154087 Section 36(3) of the Central Sales Tax Act, 1956 gives the Appellate Tribunal plenary power in an appeal against an assessment order to confirm, reduce, enhance or annul the assessment. That power is not conditioned on whether the Appellate Assistant Commissioner had previously considered or rejected enhancement. The absence of an earlier enhancement step at the first appellate stage does not limit the Tribunal's statutory jurisdiction. The enhancement petition therefore had to be examined on merits, and the Tribunal's contrary view was held erroneous. Case-Laws VAT and Sales Tax Thu, 15 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154087