https://www.taxtmi.com/caselaws?id=127339 Under Section 32(2) of the Assam Sales Tax Act, a reference lies only from an appellate or revisional order that enhances the assessment or is otherwise prejudicial to the dealer. The term "prejudicial" is used in its technical sense and means an order that places the dealer in a worse position than before; a mere refusal to revise does not meet that test. Where the underlying Section 32(2) application is incompetent because the order is not prejudicial in that sense, the connected applications under Section 32(5) and Section 32(6) cannot be maintained. en-us Tue, 05 May 1953 00:00:00 +0530 Thu, 07 Mar 2013 16:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127339 Under Section 32(2) of the Assam Sales Tax Act, a reference lies only from an appellate or revisional order that enhances the assessment or is otherwise prejudicial to the dealer. The term "prejudicial" is used in its technical sense and means an order that places the dealer in a worse position than before; a mere refusal to revise does not meet that test. Where the underlying Section 32(2) application is incompetent because the order is not prejudicial in that sense, the connected applications under Section 32(5) and Section 32(6) cannot be maintained. Case-Laws VAT and Sales Tax Tue, 05 May 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127339