https://www.taxtmi.com/caselaws?id=412836 Appellate power under Section 52(3) of the Tamil Nadu Value Added Tax Act, 2006 is confined to the subject matter of the assessment and cannot be used to alter the fundamental character of the transaction. The appellate authority may confirm, reduce, enhance, annul, set aside, cancel or vary an assessment, but it cannot travel beyond the controversy considered by the Assessing Officer or recast the transaction as a local sale when that was neither the basis of assessment nor the assessee's case. The direction treating the transaction as a local sale was held to be without jurisdiction and was quashed. en-us Wed, 01 Sep 2021 00:00:00 +0530 Tue, 28 Sep 2021 06:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412836 Appellate power under Section 52(3) of the Tamil Nadu Value Added Tax Act, 2006 is confined to the subject matter of the assessment and cannot be used to alter the fundamental character of the transaction. The appellate authority may confirm, reduce, enhance, annul, set aside, cancel or vary an assessment, but it cannot travel beyond the controversy considered by the Assessing Officer or recast the transaction as a local sale when that was neither the basis of assessment nor the assessee's case. The direction treating the transaction as a local sale was held to be without jurisdiction and was quashed. Case-Laws VAT and Sales Tax Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412836