https://www.taxtmi.com/caselaws?id=159976 The appellate tribunal cannot enhance assessment under section 36(3)(a)(i) of the Tamil Nadu General Sales Tax Act, 1959 in the absence of a valid enhancement petition or Revenue cross-objection. Once the Revenue's enhancement petition under section 36(3-A) was dismissed as time-barred, the tribunal had no jurisdiction to enlarge the scope of the appeal or reopen the entire assessment for de novo consideration. A remand must remain confined to the turnover actually disputed by the assessee, and cannot extend beyond that limited subject-matter. en-us Fri, 27 Feb 1998 00:00:00 +0530 Fri, 06 Dec 2013 12:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159976 The appellate tribunal cannot enhance assessment under section 36(3)(a)(i) of the Tamil Nadu General Sales Tax Act, 1959 in the absence of a valid enhancement petition or Revenue cross-objection. Once the Revenue's enhancement petition under section 36(3-A) was dismissed as time-barred, the tribunal had no jurisdiction to enlarge the scope of the appeal or reopen the entire assessment for de novo consideration. A remand must remain confined to the turnover actually disputed by the assessee, and cannot extend beyond that limited subject-matter. Case-Laws VAT and Sales Tax Fri, 27 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159976