https://www.taxtmi.com/caselaws?id=246107 The appellate power to enhance assessment under section 55(7)(a) of the Bombay Sales Tax Act applies only in an appeal against an assessment order. Appeals confined to withdrawal of interest on refund under section 55(7)(b) or the residuary section 55(7)(c) do not carry that enhancement power, because section 55(7)(c) cannot be read to make section 55(7)(a) redundant. The appellate authority's jurisdiction remains limited to the subject matter of the appeal, so assessment enhancement cannot be introduced where the only dispute concerns withdrawal of interest. en-us Thu, 03 Apr 2014 00:00:00 +0530 Wed, 16 Apr 2014 13:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246107 The appellate power to enhance assessment under section 55(7)(a) of the Bombay Sales Tax Act applies only in an appeal against an assessment order. Appeals confined to withdrawal of interest on refund under section 55(7)(b) or the residuary section 55(7)(c) do not carry that enhancement power, because section 55(7)(c) cannot be read to make section 55(7)(a) redundant. The appellate authority's jurisdiction remains limited to the subject matter of the appeal, so assessment enhancement cannot be introduced where the only dispute concerns withdrawal of interest. Case-Laws VAT and Sales Tax Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246107