https://www.taxtmi.com/caselaws?id=127224 A mere offer to compound or avoid prosecution under the Bombay Sales Tax Act is not an appealable order unless it contains a conclusive statutory direction or sanction. The Collector's letter did not compel any action, did not itself sanction prosecution, and only stated that prosecution would not be pursued if composition amount was paid. It therefore lacked the character of an order under Section 21 and could not be appealed; the appeal was premature. en-us Thu, 21 Jun 1951 00:00:00 +0530 Tue, 05 Mar 2013 17:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127224 A mere offer to compound or avoid prosecution under the Bombay Sales Tax Act is not an appealable order unless it contains a conclusive statutory direction or sanction. The Collector's letter did not compel any action, did not itself sanction prosecution, and only stated that prosecution would not be pursued if composition amount was paid. It therefore lacked the character of an order under Section 21 and could not be appealed; the appeal was premature. Case-Laws VAT and Sales Tax Thu, 21 Jun 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127224