https://www.taxtmi.com/caselaws?id=154196 In an assessee's appeal under the Tamil Nadu General Sales Tax Act, the Tribunal's power is confined to granting or refusing relief on the grounds raised. It cannot, on its own motion, increase the tax burden or otherwise pass an order prejudicial to the assessee. A prejudicial order is permitted only where the State files an enhancement petition and gives notice to the assessee under section 36(3)(a). In the absence of such a petition, the Tribunal lacked jurisdiction to correct the tax rate upward or enhance liability against the appellant-assessee. en-us Wed, 22 Jun 1983 00:00:00 +0530 Sat, 10 Aug 2013 10:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154196 In an assessee's appeal under the Tamil Nadu General Sales Tax Act, the Tribunal's power is confined to granting or refusing relief on the grounds raised. It cannot, on its own motion, increase the tax burden or otherwise pass an order prejudicial to the assessee. A prejudicial order is permitted only where the State files an enhancement petition and gives notice to the assessee under section 36(3)(a). In the absence of such a petition, the Tribunal lacked jurisdiction to correct the tax rate upward or enhance liability against the appellant-assessee. Case-Laws VAT and Sales Tax Wed, 22 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154196