https://www.taxtmi.com/caselaws?id=275076 An appellate tribunal cannot enhance turnover by creating a new factual basis unsupported by the record when the original finding has attained finality. Here, the assessing authority had treated only part of the menthol turnover as inter-State sale, and that finding was not challenged by the Revenue. The Tribunal nevertheless treated a higher amount as unaccounted turnover without identifying evidence or explaining any jurisdictional foundation for the figure. The enhancement was therefore held unsustainable and without jurisdiction, with the issue resolved in favour of the assessee. en-us Thu, 25 Sep 2014 00:00:00 +0530 Mon, 17 Sep 2018 20:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275076 An appellate tribunal cannot enhance turnover by creating a new factual basis unsupported by the record when the original finding has attained finality. Here, the assessing authority had treated only part of the menthol turnover as inter-State sale, and that finding was not challenged by the Revenue. The Tribunal nevertheless treated a higher amount as unaccounted turnover without identifying evidence or explaining any jurisdictional foundation for the figure. The enhancement was therefore held unsustainable and without jurisdiction, with the issue resolved in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275076