https://www.taxtmi.com/caselaws?id=158603 Section 36(3)(a)(i) of the Tamil Nadu General Sales Tax Act, 1959 authorises the Department to seek enhancement and permits restoration of an assessment or penalty, in full or in part. Where the assessee appeals to the Tribunal, the assessment order and the Appellate Assistant Commissioner's order merge into the subject-matter before the Tribunal, so the Tribunal may confirm, modify, set aside, or restore the penalty. The contrary view that restoration was incompetent because nothing remained to be enhanced was rejected. The Department was therefore competent to maintain the enhancement petition. en-us Mon, 27 Feb 1995 00:00:00 +0530 Fri, 01 Nov 2013 15:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158603 Section 36(3)(a)(i) of the Tamil Nadu General Sales Tax Act, 1959 authorises the Department to seek enhancement and permits restoration of an assessment or penalty, in full or in part. Where the assessee appeals to the Tribunal, the assessment order and the Appellate Assistant Commissioner's order merge into the subject-matter before the Tribunal, so the Tribunal may confirm, modify, set aside, or restore the penalty. The contrary view that restoration was incompetent because nothing remained to be enhanced was rejected. The Department was therefore competent to maintain the enhancement petition. Case-Laws VAT and Sales Tax Mon, 27 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158603