https://www.taxtmi.com/caselaws?id=161026 The appellate authority's power to enhance assessment under section 34(3)(a)(i) of the Kerala General Sales Tax Act was treated as distinct from proceedings for escaped turnover under section 19. The limitation applicable to escaped turnover assessments was held not to restrict the appellate authority's jurisdiction, which was regarded as co-terminus with that of the assessing authority and capable of including enhancement and re-examination of the exemption claim under section 5(3) of the Central Sales Tax Act. The earlier decisions relied on by the assessee were distinguished, and the appellate enhancement was upheld. en-us Thu, 04 Oct 2001 00:00:00 +0530 Mon, 30 Dec 2013 13:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161026 The appellate authority's power to enhance assessment under section 34(3)(a)(i) of the Kerala General Sales Tax Act was treated as distinct from proceedings for escaped turnover under section 19. The limitation applicable to escaped turnover assessments was held not to restrict the appellate authority's jurisdiction, which was regarded as co-terminus with that of the assessing authority and capable of including enhancement and re-examination of the exemption claim under section 5(3) of the Central Sales Tax Act. The earlier decisions relied on by the assessee were distinguished, and the appellate enhancement was upheld. Case-Laws VAT and Sales Tax Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161026