https://www.taxtmi.com/caselaws?id=157725 The Sales Tax Tribunal's power to enhance an assessment under the Orissa Sales Tax Act is confined to the statutory appellate framework. Enhancement is not an independent or suo motu power; it can be exercised only where the Revenue has filed an appeal or cross-objection. In the absence of such invocation, the Tribunal cannot reopen the assessment to the assessee's detriment. The requirement of reasonable opportunity under the Rules remains relevant, but it is secondary once jurisdiction to enhance is absent, and any enhancement made without such authority is invalid. en-us Tue, 16 Feb 1993 00:00:00 +0530 Wed, 09 Oct 2013 18:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157725 The Sales Tax Tribunal's power to enhance an assessment under the Orissa Sales Tax Act is confined to the statutory appellate framework. Enhancement is not an independent or suo motu power; it can be exercised only where the Revenue has filed an appeal or cross-objection. In the absence of such invocation, the Tribunal cannot reopen the assessment to the assessee's detriment. The requirement of reasonable opportunity under the Rules remains relevant, but it is secondary once jurisdiction to enhance is absent, and any enhancement made without such authority is invalid. Case-Laws VAT and Sales Tax Tue, 16 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157725