Tribunal membership definitions clarify Administrative and Judicial member qualifications and interpretive terms under the VAT rules. Definitions set out terms for the Tribunal rules: Tribunal means the Appellate Tribunal as defined in the Act; 'rules' means rules made under the Act; 'Form' means an appended form; and the Lieutenant Governor is identified by constitutional appointment. 'Section', 'sub section' and 'sub rule' are interpretive references. An Administrative Member and a Judicial Member are distinguished by the qualifications prescribed in the respective clauses of rule 3 governing appointment.
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.
Tribunal membership definitions clarify Administrative and Judicial member qualifications and interpretive terms under the VAT rules.
Definitions set out terms for the Tribunal rules: Tribunal means the Appellate Tribunal as defined in the Act; "rules" means rules made under the Act; "Form" means an appended form; and the Lieutenant Governor is identified by constitutional appointment. "Section", "sub section" and "sub rule" are interpretive references. An Administrative Member and a Judicial Member are distinguished by the qualifications prescribed in the respective clauses of rule 3 governing appointment.
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