https://www.taxtmi.com/caselaws?id=127349 For Article 133(1) purposes, an arguable interpretation of a taxing rule affecting liability and substantial revenue can raise a substantial question of law, especially where no authoritative Supreme Court ruling exists on the rule. However, an order setting aside a provisional assessment is not a final order if it leaves the assessment proceedings alive and does not conclusively determine the parties' rights in the proceeding itself. An interlocutory order does not become final merely because it decides an important issue. On that basis, leave to appeal could not be granted because the final-order requirement was not met despite the substantial question of law. en-us Mon, 09 Aug 1954 00:00:00 +0530 Thu, 07 Mar 2013 17:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127349 For Article 133(1) purposes, an arguable interpretation of a taxing rule affecting liability and substantial revenue can raise a substantial question of law, especially where no authoritative Supreme Court ruling exists on the rule. However, an order setting aside a provisional assessment is not a final order if it leaves the assessment proceedings alive and does not conclusively determine the parties' rights in the proceeding itself. An interlocutory order does not become final merely because it decides an important issue. On that basis, leave to appeal could not be granted because the final-order requirement was not met despite the substantial question of law. Case-Laws VAT and Sales Tax Mon, 09 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127349