https://www.taxtmi.com/caselaws?id=183744 A challenge to enhanced tax liability failed because the State had filed a cross appeal before the Tribunal and both appeals were heard together, so the assessee was taken to have notice of the proposed enhancement and no denial of hearing survived. Revision under section 24(1) of the Orissa Sales Tax Act, 1947 was confined to questions of law, and the Tribunal's concurrent findings on suppression of sales, under-invoicing, and taxable turnover were factual findings not open to reappreciation. In the absence of any legal error, interference in revision was declined and the enhanced tax liability was sustained. en-us Fri, 24 Jul 2015 00:00:00 +0530 Mon, 20 Jun 2016 16:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183744 A challenge to enhanced tax liability failed because the State had filed a cross appeal before the Tribunal and both appeals were heard together, so the assessee was taken to have notice of the proposed enhancement and no denial of hearing survived. Revision under section 24(1) of the Orissa Sales Tax Act, 1947 was confined to questions of law, and the Tribunal's concurrent findings on suppression of sales, under-invoicing, and taxable turnover were factual findings not open to reappreciation. In the absence of any legal error, interference in revision was declined and the enhanced tax liability was sustained. Case-Laws VAT and Sales Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183744