1982 (4) TMI 277

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....s under the Central Sales Tax Act, 1956. A turnover of Rs. 3,10,495.38 which represents sales turnover by the assessee to registered dealers in other States was subjected to tax at 2 1/2 per cent for the assessment year 1966-67. Although C form declarations covering that turnover had not been filed by the assessee before the assessing authority, the order of assessment was taken in appeal by the a....

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....tion was negatived by the Tribunal on the score that the enhancement ought properly to have been done by the Appellate Assistant Commissioner at the first appellate stage and since this was not done, the matter could not be agitated at the second appellate stage before the Tribunal. In this revision filed by the State Government, it is contended by the learned Government Pleader that the power ....

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...., the Tribunal certainly had the power, among others, to enhance the assessment. This power of enhancing an assessment is not subject to any limitations whatsoever, which we can gather from the terms of section 36(3). We find no justification for the theory that the Tribunal can exercise the power of enhancement only in a case where the Appellate Assistant Commissioner at an earlier stage had e....