https://www.taxtmi.com/caselaws?id=155445 The appellate authority under the Kerala General Sales Tax Act was stated to have coterminous powers with the assessing authority, so an appeal continues the assessment process and may permit consideration of additional evidence. On that basis, the Appellate Assistant Commissioner could receive F and C forms at the appellate stage and grant relief if the statutory conditions for extension of time and acceptance of the declarations were satisfied. Section 6A(1) of the Central Sales Tax Act was treated as not limiting that appellate power, and the authority could exercise corrective jurisdiction within the Act's framework. en-us Wed, 06 May 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155445 The appellate authority under the Kerala General Sales Tax Act was stated to have coterminous powers with the assessing authority, so an appeal continues the assessment process and may permit consideration of additional evidence. On that basis, the Appellate Assistant Commissioner could receive F and C forms at the appellate stage and grant relief if the statutory conditions for extension of time and acceptance of the declarations were satisfied. Section 6A(1) of the Central Sales Tax Act was treated as not limiting that appellate power, and the authority could exercise corrective jurisdiction within the Act's framework. Case-Laws VAT and Sales Tax Wed, 06 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155445