https://www.taxtmi.com/caselaws?id=5190 Section 39(4) of the Kerala General Sales Tax Act was construed as part of a complete appellate scheme, under which enhancement of an assessment by the Appellate Tribunal is linked to an appeal or cross-objections by the party seeking enhancement. Because the revenue filed neither an appeal nor cross-objections, it was treated as having accepted the assessment order and could not obtain a result adverse to the assessee in the assessee's own appeal. The Tribunal therefore had no jurisdiction to enhance the assessment, and the High Court's order was upheld. en-us Fri, 01 Sep 1978 00:00:00 +0530 Fri, 29 Apr 2016 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5190 Section 39(4) of the Kerala General Sales Tax Act was construed as part of a complete appellate scheme, under which enhancement of an assessment by the Appellate Tribunal is linked to an appeal or cross-objections by the party seeking enhancement. Because the revenue filed neither an appeal nor cross-objections, it was treated as having accepted the assessment order and could not obtain a result adverse to the assessee in the assessee's own appeal. The Tribunal therefore had no jurisdiction to enhance the assessment, and the High Court's order was upheld. Case-Laws VAT and Sales Tax Fri, 01 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5190