https://www.taxtmi.com/caselaws?id=104013 A statutory right to appear before sales tax authorities does not itself amount to entitlement to practise the profession of law for enrolment as an advocate under section 24(3)(aa) of the Advocates Act, 1961. The Bombay Sales Tax Act, 1959 allowed sales tax practitioners, along with other specified persons, to represent parties in tax proceedings, but that limited appearance right remained distinct from legal practice. The qualification rules for sales tax practitioners pointed to accountancy and tax procedure, not the practice of law. The broader scheme of the Advocates Act likewise treated advocates as the persons entitled to practise law after its commencement. en-us Mon, 08 Apr 1996 00:00:00 +0530 Thu, 05 Sep 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104013 A statutory right to appear before sales tax authorities does not itself amount to entitlement to practise the profession of law for enrolment as an advocate under section 24(3)(aa) of the Advocates Act, 1961. The Bombay Sales Tax Act, 1959 allowed sales tax practitioners, along with other specified persons, to represent parties in tax proceedings, but that limited appearance right remained distinct from legal practice. The qualification rules for sales tax practitioners pointed to accountancy and tax procedure, not the practice of law. The broader scheme of the Advocates Act likewise treated advocates as the persons entitled to practise law after its commencement. Case-Laws VAT and Sales Tax Mon, 08 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104013