https://www.taxtmi.com/caselaws?id=154809 An appellate authority under section 9(3)(a)(ii) of the U.P. Sales Tax Act, 1948 may vary an assessment only within the subject-matter of the dealer's appeal. Where the assessee did not challenge the rate of tax on cashmilon, that part of the assessment attained finality and could not be enhanced in appeal merely because the statute refers to variation "otherwise". Reopening a final assessment at a higher rate lay under section 21, while suo motu revision belonged to the Commissioner under section 10-B. The appellate enhancement on the unappealed portion was therefore without jurisdiction and invalid. en-us Mon, 13 Apr 1987 00:00:00 +0530 Tue, 27 Aug 2013 15:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154809 An appellate authority under section 9(3)(a)(ii) of the U.P. Sales Tax Act, 1948 may vary an assessment only within the subject-matter of the dealer's appeal. Where the assessee did not challenge the rate of tax on cashmilon, that part of the assessment attained finality and could not be enhanced in appeal merely because the statute refers to variation "otherwise". Reopening a final assessment at a higher rate lay under section 21, while suo motu revision belonged to the Commissioner under section 10-B. The appellate enhancement on the unappealed portion was therefore without jurisdiction and invalid. Case-Laws VAT and Sales Tax Mon, 13 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154809