https://www.taxtmi.com/caselaws?id=86747 Appeals against orders granting exemption to purchasers were held incompetent because the purchasers, who were the real persons aggrieved, were not impleaded. The proceedings had in substance been filed and prosecuted on their behalf, yet notice was issued only to the respondent and not to the purchasers whose rights were directly affected. Their absence went to the root of competence, and the question of adding them at a late stage did not arise. The appeals were therefore dismissed for non-impleadment of the purchasers. en-us Wed, 19 Feb 1997 00:00:00 +0530 Sat, 27 Aug 2011 11:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86747 Appeals against orders granting exemption to purchasers were held incompetent because the purchasers, who were the real persons aggrieved, were not impleaded. The proceedings had in substance been filed and prosecuted on their behalf, yet notice was issued only to the respondent and not to the purchasers whose rights were directly affected. Their absence went to the root of competence, and the question of adding them at a late stage did not arise. The appeals were therefore dismissed for non-impleadment of the purchasers. Case-Laws Customs Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86747