Bombay Sales Tax Act empowers Tribunal to modify order of part payment passed in First Appeal

Commissioner of Sales Tax Vs Superphone India Ltd (Bombay High Court) Bombay High Court held that having regard to the provisions of Section 55(6) of the Bombay Sales Tax Act, 1959, the Tribunal, acting as an Appellate Authority, certainly had powers to modify the order of part payment passed in First Appeal while hearing the Second Appeal. Facts- The Respondent-assesses are manufacturers of Electrical Goods, sound Transferring Equipment and EPABX. The assessees were assessed by the Assistant Commissioner of Sales Tax for periods from 1 April 1989 to 31 March 1992 under the said Act as well as...