Advance ruling orders are appealable to the Sales Tax Appellate Tribunal under the A.P. VAT scheme.

An order of the Authority for Clarification and Advance Rulings under the A.P. Value Added Tax Act, 2005 is appealable to the Sales Tax Appellate Tribunal. The statutory scheme in section 67 creates a complete mechanism for clarification and advance rulings, gives the ruling binding effect on the applicant and officers other than the Commissioner, and the proviso to section 67(4) expressly provides an appeal within thirty days. Section 33 does not govern or restrict this specific appeal route under section 67.

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Issues: Whether an order of the Authority for Clarification and Advance Rulings under the A.P. Value Added Tax Act, 2005 is appealable to the Sales Tax Appellate Tribunal.

Analysis: The statutory scheme under section 67 provided a complete mechanism for clarification and advance rulings, including binding effect on the applicant and on officers other than the Commissioner. The proviso to sub-section (4) of section 67 expressly stated that an order under section 67 was appealable to the Sales Tax Appellate Tribunal within thirty days of the ruling. Section 33 did not control the appeal provided specifically under section 67.

Conclusion: The order of the Authority was appealable and the writ petition challenging its appealability had no merit.

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