https://www.taxtmi.com/caselaws?id=127662 Acceptance of composition under the sales tax law, when recorded by the prescribed authority in the course of proceedings, constituted a "proceeding recorded" within the appellate provision. The court treated composition not as a private agreement but as part of the official disposal of the matter, with the record reflecting acceptance of the dealer's offer and the dropping of prosecution. On that basis, the appellate right extended to the recorded composition proceeding, and the objection that no appeal was competent was rejected in favour of the assessee. en-us Fri, 28 Dec 1956 00:00:00 +0530 Wed, 13 Mar 2013 18:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127662 Acceptance of composition under the sales tax law, when recorded by the prescribed authority in the course of proceedings, constituted a "proceeding recorded" within the appellate provision. The court treated composition not as a private agreement but as part of the official disposal of the matter, with the record reflecting acceptance of the dealer's offer and the dropping of prosecution. On that basis, the appellate right extended to the recorded composition proceeding, and the objection that no appeal was competent was rejected in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 28 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127662