https://www.taxtmi.com/caselaws?id=164303 The first appellate authority under the U.P. Trade Tax Act was held to have co-extensive appellate power with the assessing authority, including the power to confirm, reduce, enhance or annul an assessment or penalty. Because that power was not confined to the exact grounds raised by the dealer, the authority could enhance the tax liability while deciding the appeal. On that footing, the Tribunal's order was unsustainable and the revision succeeded, with the second appeal before the Tribunal standing dismissed. en-us Mon, 11 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164303 The first appellate authority under the U.P. Trade Tax Act was held to have co-extensive appellate power with the assessing authority, including the power to confirm, reduce, enhance or annul an assessment or penalty. Because that power was not confined to the exact grounds raised by the dealer, the authority could enhance the tax liability while deciding the appeal. On that footing, the Tribunal's order was unsustainable and the revision succeeded, with the second appeal before the Tribunal standing dismissed. Case-Laws VAT and Sales Tax Mon, 11 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164303