Revisional jurisdiction over Tribunal observations in a remand order is unavailable absent challenge to the operative order.

Revision under section 38 of the Tamil Nadu General Sales Tax Act, 1959 lies only against a Tribunal order that erroneously decides, or fails to decide, a question of law. Where the Tribunal merely confirmed a remand and the State did not challenge that operative remand order, revisional interference was unavailable. Observations or directions made in the course of dealing with the remand, without constituting an adverse order against the State, did not by themselves create a revisable cause. The Madras High Court therefore held that the revision was not maintainable and was liable to be dismissed.

---

---

Issues: Whether a revision under section 38 of the Tamil Nadu General Sales Tax Act, 1959 lay against mere observations made by the Tribunal in an order confirming remand, when the State did not challenge the remand order itself.

Analysis: Section 38 permits revision only against an order of the Tribunal on the ground that it has decided a question of law erroneously or failed to decide a question of law. The challenge in the present case was not directed against the Tribunal's operative order, which only affirmed the remand made by the Appellate Assistant Commissioner. The grievance was confined to certain observations and directions made by the Tribunal while dealing with the remand. Such observations, not amounting to an adverse order against the State, did not furnish a basis for revisional interference.

Conclusion: The revision was not maintainable and was liable to be dismissed.

---