Tribunal couldn't enhance assessment if appeal related to interest on VAT refund under Bombay Sales

CST & VAT : Where Revisional Authority revised order of First Appellate Authority and withdrew interest granted to assessee and against order of Revisional Authority assessee filed second appeal before Tribunal and in said appeal revenue also filed a miscellaneous application which would have resulted in enhancing assessment of assessee, since appeal filed by assessee was covered under section 55(7)(c) of Bombay Sales Tax Act, 1959, Tribunal had no power to enhance assessment as prayed by revenu