Appealability under sales tax law depends on statutory enumeration and genuine grievance; implementing orders are not appealable.

An appeal under the Tamil Nadu General Sales Tax Act lies only against an order expressly made appealable and only at the instance of a person genuinely aggrieved. An implementing order passed under section 36(4), which merely gave effect to the petitioner's earlier success before the Tribunal, was not one of the orders enumerated in section 31. The appellate authority therefore lacked jurisdiction to entertain the appeal, and the further appeal to the Tribunal from that dismissal was equally incompetent. The revisional challenge failed because both appellate proceedings were not maintainable.

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Issues: Whether the revision petitioner could maintain appeals against an order merely giving effect to an earlier appellate order, and whether an order passed under section 36(4) was appealable under section 31 of the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The petitioner had already succeeded before the Tribunal, and the subsequent order of the Joint Commercial Tax Officer merely implemented that success. An appeal under section 31 lay only at the instance of a person objecting to one of the orders specifically enumerated in that provision. An order made under section 36(4) was not included in that list. Since the petitioner was not aggrieved by the implementing order, and since that order was not appealable, the appeal to the Appellate Assistant Commissioner was incompetent. A further appeal to the Tribunal from the dismissal of that incompetent appeal was equally not maintainable.

Conclusion: The petitioner had no maintainable appeal against the implementing order, and the subsequent appeal to the Tribunal was also incompetent.

Final Conclusion: The revision failed because both appellate proceedings were incompetent, leaving no basis for interference with the Tribunal's order.

Ratio Decidendi: An appeal lies only against an order that is both appealable under the statute and one by which the appellant is genuinely aggrieved; an implementing order passed under section 36(4) is not appealable under section 31.

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