https://www.taxtmi.com/caselaws?id=128912 A refund claim under the proviso to section 4 of the General Sales Tax Act, 1959, is treated as part of the assessment machinery because the proviso forms an integral limb of the charging provision and operates on proof of inter-State sale. The claim is not a separate collateral proceeding; it is a continuation of the assessment process seeking modification of the original levy on satisfaction of statutory conditions. An order granting or refusing such refund is therefore appealable under section 31, and the challenge to appellate competence fails. en-us Fri, 24 Jul 1964 00:00:00 +0530 Mon, 15 Apr 2013 09:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128912 A refund claim under the proviso to section 4 of the General Sales Tax Act, 1959, is treated as part of the assessment machinery because the proviso forms an integral limb of the charging provision and operates on proof of inter-State sale. The claim is not a separate collateral proceeding; it is a continuation of the assessment process seeking modification of the original levy on satisfaction of statutory conditions. An order granting or refusing such refund is therefore appealable under section 31, and the challenge to appellate competence fails. Case-Laws VAT and Sales Tax Fri, 24 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128912