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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Appeals to highest appellate authority of State permit review of assessing authority orders including tax rate and turnover issues.</h1> Creates an appeal mechanism to the highest appellate authority of a State against orders of the assessing authority, permitting challenges on incidental issues such as rate of tax, assessable turnover and penalty; pending appeals before lower authorities are transferable and the highest appellate authority may hear, decide, grant stays subject to terms and require deposit of a portion of assessed tax.

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