1977 (2) TMI 106

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.... 2,201 under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959. On an appeal preferred by the assessee, the Appellate Assistant Commissioner set aside the order of penalty. The assessee preferred an appeal to the Sales Tax Appellate Tribunal questioning the determination of the turnover itself. In that appeal, the State filed a petition to restore the penalty levied by the assessing offi....

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....der of assessment- (i) confirm, reduce, enhance or annul the assessment or penalty or both; (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed or (iii) pass such other orders as it may think fit; or (b) in the case of any other order, confirm, cancel or vary such order."   For the purpose of ....

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....e the Appellate Assistant Commissioner has set aside the very order of penalty, there was no penalty to be increased. To enhance the penalty already imposed is different from restoring the penalty which was imposed by the original authority but set aside by the Appellate Assistant Commissioner since the subject-matter of the appeal before the Tribunal is the order of the appellate authority only a....