Recovery certificate appealability limited by statute; an order under section 8(8) was held outside appellate jurisdiction.

A recovery certificate issued under section 8(8) was treated as outside the appellate scope because section 9(1) allowed appeals only from orders expressly made appealable. Even if the endorsement on the order sheet was viewed as an order of the Sales Tax Officer, it remained an order under section 8(8) and was still not appealable. The assessee's appeal was therefore incompetent.

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Issues: Whether an appeal lies against a recovery certificate issued by the Sales Tax Officer.

Analysis: Recovery certificates were issued under section 8(8) of the Act. The appellate provision in section 9(1) covered only the orders expressly made appealable therein, and a recovery certificate issued under section 8(8) did not fall within that category. Even assuming the endorsement on the order sheet amounted to an order of the Sales Tax Officer, it remained an order under section 8(8) and therefore outside the scope of appeal.

Conclusion: No appeal lay against the recovery certificate, and the assessee's appeal was incompetent.

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