Section 50(4)(a) in Tamil Nadu Value Added Tax Act, 2006
(a)The functions of the Appellate Tribunal may be exercised -(i)by a Bench consisting of three members constituted by the Chairman; or(ii)by a Bench consisting of two members constituted by the Chairman;(iii)by a single member of the Appellate Tribunal nominated in this behalf by the Chairman, in cases where the disputed turnover as determined by the assessing authority does not exceed one lakh of rupees.