https://www.taxtmi.com/caselaws?id=166359 The Tribunal's power to enhance assessment was confined to the subject matter of the appeal, so it could not direct revision of a CST assessment when only the KGST assessment was under challenge. The text also notes that any such CST reassessment was beyond limitation and could not stand. On penalty, it states that where the documents and accounts showed no defect and no attempt to evade tax was proved, penalty for alleged evasion under section 51(7)(c) was unsustainable. The overall position described is that the assessee succeeded on the revised CST assessment and the penalty was not restored. en-us Fri, 24 Jun 2011 00:00:00 +0530 Fri, 19 Sep 2014 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166359 The Tribunal's power to enhance assessment was confined to the subject matter of the appeal, so it could not direct revision of a CST assessment when only the KGST assessment was under challenge. The text also notes that any such CST reassessment was beyond limitation and could not stand. On penalty, it states that where the documents and accounts showed no defect and no attempt to evade tax was proved, penalty for alleged evasion under section 51(7)(c) was unsustainable. The overall position described is that the assessee succeeded on the revised CST assessment and the penalty was not restored. Case-Laws VAT and Sales Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166359