https://www.taxtmi.com/caselaws?id=413263 Under the Tamil Nadu Value Added Tax Act, 2006, the Madras High Court held that the first appellate authority cannot alter the character of a transaction while exercising power under Section 52(3) and must remain confined to the subject matter actually assessed. The power to confirm, reduce, enhance, annul, set aside, cancel or vary an assessment does not permit a direction that changes an interstate sale into a local sale when that was neither the basis of assessment nor the finding recorded by the assessing officer. Enhancement cannot extend beyond the assessed issue, so the appellate order was unsustainable and was quashed. en-us Wed, 22 Sep 2021 00:00:00 +0530 Wed, 06 Oct 2021 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413263 Under the Tamil Nadu Value Added Tax Act, 2006, the Madras High Court held that the first appellate authority cannot alter the character of a transaction while exercising power under Section 52(3) and must remain confined to the subject matter actually assessed. The power to confirm, reduce, enhance, annul, set aside, cancel or vary an assessment does not permit a direction that changes an interstate sale into a local sale when that was neither the basis of assessment nor the finding recorded by the assessing officer. Enhancement cannot extend beyond the assessed issue, so the appellate order was unsustainable and was quashed. Case-Laws VAT and Sales Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413263