Section 39(4) in The Kerala General Sales Tax Act, 1963
(4)In disposing of an appeal, the Appellate Tribunal may after giving the parties a reasonable opportunity of being heard either in person or by a representative.(a)in the case of an order of assessment or penalty, -(i)confirm, reduce, enhance or annual the assessment or penalty or both;(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry 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;Provided that, if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal in the Supreme Court against the order of the High Court thereon is pending, the Appellate Tribunal may defer the hearing of the appeal before it, till such revision petition in the High Court r the appeal in the Supreme Court is disposed of,
